Closed call for evidence

Personal Tax: Offshore Anti-Avoidance legislation

From:: HM Revenue & Customs
Published: 30 October 2024

Summary

This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated.

This call for evidence ran from
9:30am on 30 October 2024 to 11:59pm on 19 February 2025

Call for evidence description

The government intends to explore options to modernise these rules to remove ambiguity and uncertainty in the legislation, make the rules simpler to apply in practice and ensure these anti-avoidance provisions are effective.

The government would like to hear from taxpayers, agents, representative bodies and other interested parties who have practical insight on these areas.

This Call for Evidence marks the beginning of this process. Responses to this Call for Evidence will be used to inform areas which will be subject to a formal consultation in 2025.

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