www.farrer.co.uk/News/Briefings/Trustee-Survival-Guide-Requirement-to-Correct1/
www.saffery.com/news-and-events/press-releases/2018/2-july-90-days-until-new-tax-penalties-bite
www.gov.uk/guidance/requirement-to-correct-tax-due-on-offshore-assets
See also: