This table applies to failing to file a return where that return has a filing date before 
24 July 2013. 

 
Note: Crown Dependencies and Overseas Territories of the UK are, unless listed, in category 2. 

| Category 1                                 |
|--------------------------------------------|
| Anguilla                                   |
| Aruba                                      |
| Australia                                  |
| Belgium                                    |
| Bulgaria                                   |
| Canada                                     |
| Cayman Islands                             |
| Cyprus                                     |
| Czech Republic                             |
| Denmark (not including Faroe Islands       |
| and Greenland these are both in            |
| category 2)                                |
| Estonia                                    |
| Finland                                    |
| France (Includes oversees Departments      |
| of France; the overseas collectivities  of |
| France are in category 2)                  |
| Germany                                    |
| Greece                                     |
| Guernsey (includes Alderney and Stark)     |
| Hungary                                    |
| Ireland                                    |
| Isle of Man                                |
| Italy                                      |
| Japan                                      |
| Korea, South                               |
| Latvia                                     |
| Lithuania                                  |
| Malta                                      |
| Montserrat                                 |
| Netherlands (not including Bonaire, St     |
| Eustatius and Saba)                        |
| New Zealand (not including Tokelau)        |
| Norway                                     |
| Poland                                     |
| Portugal (Includes Maderia and the         |
| Azores)                                    |
| Albania                                    |
| Algeria                                    |
| Andorra                                    |
| Antigua and Barbuda                        |
| Armenia                                    |
| Bahrain                                    |
| Barbados                                   |
| Belize                                     |
| Bonaire, Sint Eustatius and Saba           |
| Brazil                                     |
| Cameroon                                   |
| Cape Verde                                 |
| Colombia                                   |
| Congo, Republic of the                     |
| Cook Islands                               |
| Costa Rica                                 |
| Curaçao                                    |
| Cuba                                       |
| Democratic People's Republic of Korea      |
| Dominica                                   |
| Dominican Republic                         |
| Ecuador                                    |
| El Salvador                                |
| Gabon                                      |
| Grenada                                    |
| Guatemala                                  |
| Honduras                                   |
| Iran                                       |
| Iraq                                       |
| Jamaica                                    |
| Kyrgyzstan                                 |
| Lebanon                                    |
| Macau (China and Hong Kong are in          |
| category 2)                                |
| Marshall Islands                           |
| Mauritius                                  |
| Micronesia, Federated States of            |
Romania Slovakia Slovenia Spain (Includes the Canary islands and other overseas territories of Spain) Sweden United States of America (not including overseas territories and possessions of Unites States of America which are in Category 2) 
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