Call for evidence outcome

Personal Tax: Offshore Anti-Avoidance legislation

This call for evidence has closed

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Detail of outcome

Consultation responses are being evaluated, alongside other evidence, to identify areas for improvement and highlight priority areas for further consultation.


Original call for evidence

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
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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.

Documents

Updates to this page

Published 30 October 2024
Last updated 21 July 2025 show all updates
  1. Published outcome and a summary of consultation responses.

  2. First published.

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