HM Revenue & Customs and HM Treasury are actively implementing international tax enforcement measures through bilateral double taxation relief and information exchange agreements with multiple countries. The policy involves drafting Double Taxation Relief and International Tax Enforcement Orders with Peru, Romania, Andorra, and Portugal, alongside consideration of the UN Framework Convention on International Tax Cooperation and Personal Tax Offshore Anti-Avoidance legislation.
In response to: Personal Tax: Offshore Anti-Avoidance external engagement
We are seeking views on how we can simplify the taxation of offshore investment income to help taxpayers and to improve the efficiency of HMRC’s compliance work.
In November 2023 the previous government announced its intention to implement the Organisation for Economic Co-operation and Development amendments to the Common Reporting Standard. At Spring Budget 2024 a consultation was launched seeking views on implementing these new rules and …
In November 2023 the previous government announced its intention to implement the Organisation for Economic Co-operation and Development amendments to the Common Reporting Standard. At Spring Budget 2024 a consultation was launched seeking views on implementing these new rules and …
We are seeking views on how we can simplify the taxation of offshore investment income to help taxpayers and to improve the efficiency of HMRC’s compliance work.
The UK’s strategic approach to tackling offshore tax non-compliance.
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).
We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.
In response to: Automatic Exchange of Information (AEOI) powers consolidation and technical amendment to …
HMRC's role in the Joint Chiefs of Global Tax Enforcement (the J5), which works to combat international tax crime and money laundering.
This tax information and impact note is about Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.
We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.
We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.
In response to: Discussion document: helping taxpayers get offshore tax right
In response to: Discussion document: preventing and collecting international tax debt
We are seeking views on how HMRC can help taxpayers get their offshore tax right by using data, raising taxpayer awareness and reducing errors.
We welcome views on how HMRC can better understand, prevent, and collect international tax debt.
We are seeking views on how HMRC can help taxpayers get their offshore tax right by using data, raising taxpayer awareness and reducing errors.
We welcome views on how HMRC can better understand, prevent, and collect international tax debt.
In response to: Draft regulations: DOTAS, DASVOIT and POTAS regimes
We welcome views on how HMRC can better understand, prevent, and collect international tax debt.
We are seeking views on how HMRC can help taxpayers get their offshore tax right by using data, raising taxpayer awareness and reducing errors.
In response to: International Tax Enforcement: disclosable cross-border arrangements
We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.
This tax information and impact note covers the introduction of regulations requiring the disclosure of certain cross-border arrangements to HMRC.
A report on how the power in Finance Act 2019, which enables regulations to implement Council Directive (EU) 2018/822, will be used in different EU Exit scenarios.
We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.
We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.
HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.
This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses.
HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.
HMRC is inviting views on how we should legislate to extend the time limits to assess tax in cases involving offshore income, gains or chargeable transfers.
Draft legislation to reform the regime for disclosure of indirect tax avoidance schemes, and widen it's scope to include all indirect taxes.
Second Reading 13:42:00 Roger Mullin (Kirkcaldy and Cowdenbeath) (SNP): I beg to move, That the Bill be now read a Second time. I wish to start by quoting a statement from the UK Government with which I agree 100%— [Interruption]— …
HMRC are seeking views on the implementation of agreements to be entered into between the UK and various overseas jurisdictions to adopt the Common Reporting Standard on financial account information.
HMRC are seeking views on the implementation of agreements to be entered into between the UK and various overseas jurisdictions to adopt the Common Reporting Standard on financial account information.
HMRC are seeking views on the implementation of agreements to be entered into between the UK and various overseas jurisdictions to adopt the Common Reporting Standard on financial account information.