Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Sanctions definition

What does Sanctions mean? Sanctions are the penalties or procedural consequences a court imposes in civil litigation when a party fails to comply with procedural rules, practice directions or court orders. Common sanctions include striking out or dismissing a claim or defence, debarring a party from relying on evidence or experts, costs orders (including indemnity or wasted costs), stays, unless orders with automatic strike-out on non-compliance, and, in serious cases, contempt remedies. In England and Wales, sanctions are imposed under the Civil Procedure Rules (for example CPR r.3.1, r.3.4, r.3.5, r.32.10 and r.3.14). A party may seek relief from sanctions under CPR r.3.9,...

HMRC offshore civil penalties: offshore matters and transfers, RTC/FTC, territory categories, rates, late filing, and aggravated asset-move and asset-based penalties for income tax, CGT and IHT

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Practice notes

A stricter Penalty framework applies to an individual’s tax position where non-Compliance concerns an offshore matter or an offshore transfer, with heightened consequences.

This Practice Note covers the following:

the definition of offshore matter and offshore transfer
requirement to correct and failure to correct penalties
penalties for offshore matters or offshore transfers
penalties for moving offshore Assets
asset-based penalties

This Practice Note addresses matters specific to the civil penalties and Sanctions arising from offshore tax non-compliance, in particular.

For the general penalty framework, see: Tax penalties, interest and time limits—overview, which signposts more detailed material and resources.

For guidance on measures targeting offshore tax evaders committing a criminal offence, those enabling offshore tax evasion, or companies and other relevant entities facilitating UK and offshore tax evasion, see Practice Note: Offshore penalties, sanctions and criminal offences—outline.

HMRC official guidance on the rules is set out in Compliance checks: Penalties for offshore non-compliance—CC/FS17 and CH112100.

See also: the Timeline of penalties, sanctions and criminal offences relating to offshore tax matters.

What is an offshore matter?

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Web page updated on 21/05/2026

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