Section 166 Finance Act 2016, which introduces the following strict liability offences, came into force on 7 October 2017:

• failure to notify HMRC of chargeability to income tax or capital gains tax

• failure to make a return under section 8 TMA

• filing an inaccurate return in respect of offshore income, assets or activities where the tax underpaid or understated is more than £25k.

A copy of Statutory Instrument 2017 No. 970 (C. 91) can be found here.