This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
We are analysing your feedback
Visit this page again soon to download the outcome to this public feedback.
HMRC is seeking views on a new strict liability criminal offence of failing to declare taxable offshore income and gains.
This consultation ran from
The Government has announced its intention to introduce a new strict liability criminal offence. This consultation seeks views on the design of this offence.
HMRC would be interested to hear from tax and legal professionals, and those involved in offshore investments, including taxpayers who may be affected by the new offence.
This consultation takes forward HMRC’s strategy for tackling offshore evasion, No Safe Havens. An update on this strategy was published in April 2014.
PDF, 327KB, 32 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.