Tackling offshore tax evasion: A requirement to notify HMRC of offshore structures
This consultation closes at
Consultation on a proposed new legal requirement that intermediaries notify HMRC of the creation of certain complex offshore financial arrangements.
PDF, 466KB, 25 pages
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This consultation aims to establish the high level design principles for a proposed legal requirement on businesses that create or promote certain complex offshore financial arrangements to notify HMRC of their creation, and provide a list of clients using them.
Clients in their turn would be expected to notify HMRC of their involvement via a notification number on their personal tax account.
Ways to respond
Dr Jess Pearce
HMRC Centre for Offshore Evasion Strategy
100 Parliament Street
Published: 5 December 2016
From: HM Revenue & Customs