This table applies to failing to file a return where that return has a filing date on or after 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 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                              |

Suriname Syria Tokelau Tonga Trinidad and Tobago United Arab Emirates Uruguay Slovenia Spain (Includes the Canary Islands and other overseas territories of Spain) Sweden Switzerland United States of America (not including overseas territories and possessions which are in category 2)