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This consultation explores options to enhance HMRC’s powers and sanctions to take swifter and stronger action against professional tax advisers who facilitate non-compliance in their client’s tax affairs.
Summary Subject of this consultation This consultation discusses options…
1. Introduction The consultation ‘Enhancing HMRC’s ability to tackle tax…
The government is seeking views on a range of new measures to close in on promoters of tax avoidance.
Summary Subject of this consultation The government welcomes views on some…
1. Foreword Autumn Budget 2024 marked a step change in the government’s…
These measures are about the impacts of new proposals to close in on promoters of marketed tax avoidance.
Who is likely to be affected Promoters of marketed tax avoidance schemes,…
PART 1 ANTI-AVOIDANCE INFORMATION NOTICES Key definitions 1 Connected…
1 Publication by HMRC of information about tax avoidance schemes: removal…
Disclosure of tax avoidance schemes: consequences for failure to comply 1…
Promoter action notices 1 Promoter action notices (1) An authorised…
Universal stop regulations 1 Ban of promotion of specified arrangements…
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
The UK’s strategic approach to tackling offshore tax non-compliance.
This tax information and impact note is about changes to the transfer of assets abroad provisions where a company is used to transfer assets abroad to avoid a liability to tax.
HM Revenue and Customs and Border Force's refreshed strategy to tackle illicit tobacco.
This measure is about imposing tougher consequences on promoters of tax avoidance.
This measure is about amending the legislation to increase the maximum sentence from 7 to 14 years for all criminal penalties applied in cases of fraud in relation to revenue and duties.
The UK and other jurisdictions announce their intention to implement the Organisation for Economic Co-operation and Development’s latest tax transparency standard, the Crypto-Asset Reporting Framework (CARF).
First published during the 2022 to 2024 Sunak Conservative government
We welcome views on these draft regulations which introduce new sanctions to tackle the sale of illicit tobacco.
We welcome views on two proposals to bring tougher consequences on promoters of tax avoidance.
HMRC's role in the Joint Chiefs of Global Tax Enforcement (the J5), which works to combat international tax crime and money laundering.
Recent developments and planned negotiations on Double Taxation Agreements (DTA).
We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.
Facts, figures and information on tax avoidance loan schemes and the loan charge.
We welcome views on proposed sanctions to tackle tobacco duty evasion and extending HMRC traceability enforcement powers to Trading Standards officers.
HMRC's strategy for tackling the hidden economy - taxis, private hire vehicles and scrap metal dealers - by making licence renewals conditional on tax checks.
Don’t include personal or financial information like your National Insurance number or credit card details.
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