Personal Tax Offshore Anti-Avoidance legislation — details of external engagement
Published 26 November 2025
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This publication is available at https://www.gov.uk/government/publications/personal-tax-offshore-anti-avoidance-external-engagement/personal-tax-offshore-anti-avoidance-legislation-details-of-external-engagement
Following the 2024 to 2025 call for evidence on Personal Tax: Offshore Anti-Avoidance Legislation and subsequent engagement with respondents, the government has committed to an ambitious approach and intends to substantially simplify the legislation in this area to ensure it is fit for the modern world. To support this, HM Revenue and Customs (HMRC) will be looking to adopt a co-creation approach, involving a small group of external experts from representative bodies alongside wider stakeholder engagement to help shape the reforms.
The government is grateful to all those who participated in follow-up meetings throughout September 2025 following the call for evidence. The contributions made were highly valuable, and we remain committed to progressing this work in a collaborative and transparent manner.
Representative bodies will be invited to collaborate with HMRC in designing potential new policy and modernised legislation in this area of tax. While the core group will be intentionally small to maintain momentum, the government remains committed to inclusive engagement throughout the process.
This approach will focus on:
- co-creation with representative bodies
- providing regular general updates to all stakeholders
- holding ad hoc wider meetings with stakeholders where needed
The government believes a small, expert group is essential to drive progress at pace, but remains committed to engaging the wider community throughout the process.
The government will continue to periodically update this page with details of ongoing engagement in respect to the review of the Personal Tax Offshore Anti Avoidance legislation. If you have any questions or wish to provide feedback, please email the Central mailbox.