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
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).
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.
In response to: International Tax Enforcement: disclosable cross-border arrangements
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.
This measure provides legislation for HM Treasury to make regulations for certain information to be notified to HMRC by individuals and businesses.
Draft legislation to reform the regime for disclosure of indirect tax avoidance schemes, and widen it's scope to include all indirect taxes.