This table applies for inaccuracies penalties **on or after 24 July 2013**.  
  
Note: Crown Dependencies and Overseas Territories of the UK are, unless listed, in category 2.   

## Category 1 Category 3

Anguilla Aruba Australia Belgium  
Bulgaria Canada Cayman Islands Cyprus Czech Republic Denmark (not including Faroe Islands and Greenland these are in category 2)  
Estonia Finland France (Includes overseas Departments of France; the overseas collectivities of  
France are in category 2) Germany Greece Guernsey (Includes Alderney and Sark) Hungary Ireland Isle of Man  
Italy Japan Korea, South Latvia  
Liechtenstein Lithuania Malta Montserrat Netherlands (not including Bonaire, St Eustatius and Saba) New Zealand (not including Tokelau) Norway Poland Portugal (Includes Maderia and the Azores) Romania Slovakia  
Albania Algeria Andorra 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 Dominican Republic Ecuador El Salvador Gabon Guatemala Honduras Iran Iraq Jamaica  
Kyrgyzstan Lebanon Macau (China and Hong Kong are in category 2) Marshall Islands  
Micronesia, Federated States of Monaco Nauru Nicaragua Niue Palau Panama Paraguay Peru Seychelles Sint Maarten  
Slovenia Spain (Includes the Canary Islands and other overseas territories of Spain) Sweden  
Switzerland United States of America (not including overseas territories and possessions  
Suriname Syria Tokelau Tonga  
Trinidad and Tobago United Arab Emirates Uruguay  
which are in category 2)