Personal Tax Offshore Anti-Avoidance legislation — Update on External Engagement
Updated 29 October 2026
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At Budget 2025, the government committed to an ambitious approach to the review of the Personal Tax Offshore Anti-Avoidance legislation, seeking to substantially simplify the legislation in this area and ensure it remains fit for the modern world.
To support this review, HM Revenue and Customs (HMRC) adopted a co-creation approach involving a small group of external experts from representative bodies, alongside wider stakeholder engagement.
HMRC has continued to engage with stakeholders from across the tax profession, representative bodies and other interested parties. These discussions have provided valuable insight into the operation of the current legislation, stakeholder experiences of the rules in practice and practical challenges encountered by taxpayers and advisers.
The government remains grateful to all those who have contributed their time, expertise and perspectives to this work.
Co-creation approach
The co-creation group has continued to meet regularly throughout 2026, providing technical expertise and a range of perspectives as the review has progressed.
Alongside the core group, HMRC has continued to engage with a broader range of stakeholders to help ensure that a variety of perspectives are considered as work progresses.
Next steps
The government will continue to place co-creation at the heart of its approach, working in partnership with external stakeholders throughout 2026 to 2027 to shape proposals for a simpler, modern and sustainable legislative framework.
Further updates will be provided as appropriate, and this page will be updated with details of ongoing engagement in respect of 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 - personaltaxinternational@hmrc.gov.uk.