This snapshot, taken on
04/06/2012
, shows web content acquired for preservation by The National Archives. External links, forms and search may not work in archived websites and contact details are likely to be out of date.
 
 
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How territories are categorised for offshore penalties

The table below shows which territories will be classified in 'category 1' and 'category 3' for the purposes of new penalties for offshore non-compliance. Territories not listed here (other than the UK) will be in 'category 2'.

Follow this link for New penalties to tackle offshore tax evasion

Category 1 Category 3
Anguilla Albania
Aruba Algeria
Australia Andorra
Belgium Antigua and Barbuda
Bulgaria Armenia
Canada Bahrain
Cayman Islands Barbados
Cyprus Belize
Czech Republic Bonaire, Sint Eustatius and Saba
Denmark
(not including Faroe Islands and Greenland)
Brazil
Estonia Cameroon
Finland Cape Verde
France Colombia
Germany Congo, Republic of the
Greece Cook Islands
Guernsey Costa Rica
Hungary CuraƧao
Ireland Cuba
Isle of Man Democratic People's Republic of Korea
Italy Dominica
Japan Dominican Republic
Korea, South Ecuador
Latvia El Salvador
Lithuania Gabon
Malta Grenada
Montserrat Guatemala
Netherlands
(not including Bonaire, Sint Eustatius and Saba)
Honduras
New Zealand
(not including Tokelau)
Iran
Norway Iraq
Poland Jamaica
Portugal Kyrgyzstan
Romania Lebanon
Slovakia Macau
Slovenia Marshall Islands
Spain Mauritius
Sweden Micronesia, Federated States of
United States of America
(not including overseas territories and possessions)
Monaco
  Nauru
  Nicaragua
  Niue
  Palau
  Panama
  Paraguay
  Peru
  Saint Kitts and Nevis
  Saint Lucia
  Saint Vincent and the Grenadines
  San Marino
  Seychelles
  Sint Maarten
  Suriname
  Syria
  Tokelau
  Tonga
  Trinidad and Tobago
  United Arab Emirates
  Uruguay