Policy paper

Tax administration: criminal offence for offshore tax evaders

This applies to those with income or gains offshore who evade their UK tax responsibilities.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Tax administration: criminal offence for offshore tax evaders

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Draft clause 70

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Draft explanatory notes clause 70

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Details

This legislation provides a new criminal offence for those who have income or gains outside of the UK and evade their UK income tax or capital gains tax responsibilities. The criminal offence does not require the prosecutor to prove intent.

Published 9 December 2015