Personal Tax: Offshore Anti-Avoidance legislation
- From:
- HM Revenue & Customs
- Published
- 30 October 2024
- Last updated
- 21 July 2025 — See all updates
Read the full outcome
Detail of outcome
Consultation responses are being evaluated, alongside other evidence, to identify areas for improvement and highlight priority areas for further consultation.
Original call for evidence
Summary
This call for evidence seeks to understand and identify areas where the personal tax offshore anti-avoidance rules could be improved or updated.
This call for evidence closesran atfrom
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Call for evidence description
The government intends to explore options to modernise these rules to remove ambiguity and uncertainty in the legislation, make the rules simpler to apply in practice and ensure these anti-avoidance provisions are effective.
The government would like to hear from taxpayers, agents, representative bodies and other interested parties who have practical insight on these areas.
This Call for Evidence marks the beginning of this process. Responses to this Call for Evidence will be used to inform areas which will be subject to a formal consultation in 2025.
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Updates to this page
Published 30 October 2024
Last updated 21 July 2025
href="#full-history">+ show all updates
-
Published outcome and a summary of consultation responses.
-
First published.
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Update history
2025-07-21 17:00
Published outcome and a summary of consultation responses.
2024-10-30 13:57
First published.
Call for evidence description
The government intends to explore options to modernise these rules to remove ambiguity and uncertainty in the legislation, make the rules simpler to apply in practice and ensure these anti-avoidance provisions are effective.
The government would like to hear from taxpayers, agents, representative bodies and other interested parties who have practical insight on these areas.
This Call for Evidence marks the beginning of this process. Responses to this Call for Evidence will be used to inform areas which will be subject to a formal consultation in 2025.
Documents
Share this page
The following links open in a new tab
Updates to this page
-
Published outcome and a summary of consultation responses.
-
First published.
Sign up for emails or print this page
Update history
2025-07-21 17:00
Published outcome and a summary of consultation responses.
2024-10-30 13:57
First published.