Tackling offshore tax non-compliance

This supplementary document outlines HMRC’s approach to addressing offshore tax non-compliance, as part of the government’s wider efforts to close the tax gap. HMRC’s approach focuses on helping taxpayers get their tax right, taking robust action to tackle compliance risks, and working with international partners on enforcement. The document also outlines the further action this government is taking on offshore tax non-compliance, including providing additional resources announced at Autumn Budget 2024 to allow HMRC to tackle the most challenging examples of serious non-compliance.