Policy paper

No Safe Havens 2019

HMRC’s strategy for offshore tax compliance.

Documents

No Safe Havens 2019: HMRC’s strategy for offshore tax compliance (whole report)

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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The vast majority comply with their obligations and pay the UK tax due on their UK and overseas activities. However, a minority do not.

This strategy establishes new objectives, reflecting the UK’s substantial progress in tackling offshore non-compliance since our last strategy in 2014.

It sets out how HMRC will continue to ensure the correct UK tax is paid, by helping taxpayers meet their obligations and responding appropriately to those who pay less than they should.

Additionally, the UK will continue to champion greater international cooperation to tackle offshore non-compliance.

‘No Safe Havens 2019’ is divided into 6 sections here:

  1. Foreword from Mel Stride MP, Financial Secretary to the Treasury
  2. Introduction
  3. Leading internationally
  4. Assisting compliance
  5. Responding appropriately
  6. Annex A: glossary of terms used in the publication

The whole report is also available as a single, accessible PDF.

Published 13 March 2019
Last updated 16 May 2019 + show all updates
  1. All report sections published together as a single, accessible PDF.

  2. First published.