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Disclosing offshore income

Policy papers and consultations

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Offshore receipts in respect of intangible property

This is HM Revenue and Customs' initial equality impact assessment.
- From: HM Revenue & Customs
- Updated: 4 November 2019
- Offshore receipts in respect of intangible property: initial equality impact assessment
  Project objectives This measure will apply a UK Income Tax charge to…
Extension of offshore time limits for the assessment of tax

This measure increases the offshore non-compliance tax assessment time limit to 12 years involving Income Tax, Capital Gains Tax and Inheritance Tax.
- From: HM Revenue & Customs
- Updated: 6 July 2018
- Extension of offshore time limits for Income Tax, Capital Gains Tax and Inheritance Tax
  Who is likely to be affected This measure will only have an impact on…