Policy papers and consultations

We welcome views on the design of draft regulations requiring disclosure of certain arrangements to HMRC.

• From: HM Revenue & Customs
• Updated: 24 November 2022

• Mandatory Disclosure Rules

  Summary Subject of this consultation This consultation seeks views on the…

We welcome your views on these draft regulations to complete the legislation introducing new tax checks on licence renewal applications in England and Wales.

• From: HM Revenue & Customs
• Updated: 22 October 2021

HMRC’s strategy for offshore tax compliance.

• From: HM Revenue & Customs and 1 others
• Updated: 16 May 2019

• No Safe Havens 2019: foreword from Mel Stride MP, Financial Secretary to the Treasury

  It’s right and fair that everyone pays the correct tax, wherever in the…

• No Safe Havens 2019: introduction

  No Safe Havens 2019 No Safe Havens 2019 outlines how HMRC will ensure…

• No Safe Havens 2019: leading internationally

  The UK has been at the forefront of international changes that are…

• No Safe Havens 2019: assisting compliance

  HMRC recognises that the vast majority of our customers want to comply…

• No Safe Havens 2019: responding appropriately

  Only a minority of our customers pay less than they should and the UK tax…

• No Safe Havens 2019: annex A - glossary

  Definitions of key terms used throughout this document Offshore tax…