Consultation outcome

Discussion document: preventing and collecting international tax debt

• From: HM Revenue & Customs
• Published: 23 March 2021
• Last updated: 20 July 2022 — See all updates

This consultation has concluded

Read the full outcome

Preventing and collecting international tax debt – summary of responses

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Detail of outcome

HMRC received positive engagement from stakeholders on the discussion document at workshops held to discuss the ideas and through written responses. This document summarises those responses and provides a government response to the ideas and comments from stakeholders. The document also briefly outlines the next steps for HMRC following the publication of this summary of responses.

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Original consultation

Summary

We welcome views on how HMRC can better understand, prevent, and collect international tax debt.

This consultation ran from
9:30am on 23 March 2021 to 11:45pm on 15 June 2021

Consultation description

This discussion document seeks views on:

• whether HMRC has correctly identified the causes of international tax debt
• what more can be done to help taxpayers avoid accruing such debt
• identifying barriers to collecting it

We welcome views on all these points – this is an opportunity to get involved early in the development of new ideas for preventing and collecting international tax debt.

Documents

Preventing and collecting international tax debt - discussion document

PDF, 303 KB, 27 pages

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Preventing and collecting international tax debt - discussion document (open document format)

ODT, 53.4 KB

This file is in an OpenDocument format

Published 23 March 2021
Last updated 20 July 2022 + show all updates

1. 20 July 2022

   Published response document and detail of outcome.

2. 23 March 2021

   Updated the consultation response email address to: consult.nosafehavens@hmrc.gov.uk

3. 23 March 2021

   First published.