Policy paper

International Tax enforcement disclosable arrangements

This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses.

Documents

Draft legislation

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Explanatory note

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Details

This measure will enable the government to better tackle tax evasion and avoidance by requiring the disclosure of aggressive tax planning arrangements.

It will support the government’s consistent action to tackle aggressive tax planning, avoidance and evasion.

The rules will make it harder for people to hide their money from HMRC to avoid or evade paying the tax that they owe, and will help HMRC to enforce existing law.

Published 6 July 2018