Offence classification
Back to offence classifications
TM70005 - Failed to give notice of liability for income tax or capital gains tax on offshore income, assets or activities
Important
This page shows classification data from the Active CJS Offence Index. It is not sentencing advice and does not predict what will happen in an individual case.
CJS category CS Class S Custody Yes PNC Yes
Classification details
- Offence code
- TM70005
- Offence title
- Failed to give notice of liability for income tax or capital gains tax on offshore income, assets or activities
- Legislation
- Contrary to sections 106B(1) and 106G of the Taxes Management Act 1970.
- CJS category code
- CS
- Offence class
- S
- Custodial indicator
- Yes
- Recordable on PNC
- Yes
- Offence start date
- 10-Oct-17
- Blocked for use
- No
- XHB indicator
- No
Source data
Source: Active CJS Offence Index, June 2026. Source row: 14815.