Policy paper

Finance Bill 2015: tax administration and compliance

The government has published draft tax legislation on administrative provisions for technical consultation.

• From: HM Treasury and HM Revenue & Customs
• Published: 10 December 2014
• Last updated: 7 May 2015 — See all updates

Documents

Country by country reporting

PDF, 76.9 KB, 6 pages

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Employment intermediaries determination of penalties

PDF, 53.7 KB, 3 pages

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Enforcement by deduction from accounts

PDF, 400 KB, 30 pages

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Disclosure of tax avoidance schemes

PDF, 417 KB, 29 pages

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Strengthening penalties for offshore non-compliance

PDF, 536 KB, 32 pages

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Details

The aim of this consultation process is to ensure the legislation works as intended. If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note. The technical consultation will be open until 4 February 2015.

The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) (Amendment) Regulations 2015 has been made and came into force on 17 April 2015 and The Tax Avoidance Schemes (Information) (Amendment) Regulations 2015 has been made and came into force on 16 April 2015.

Published 10 December 2014
Last updated 7 May 2015 + show all updates

1. 7 May 2015

   Orders have been made and came into force on 16 and 17 April 2015.

2. 10 December 2014

   Updated documents on disclosure of tax avoidance schemes and strengthening penalties for offshore non-compliance.

3. 10 December 2014

   First published.