Policy paper

Tackling offshore tax evasion: requirement to correct

This tax information and impact note will introduce legislation to taxpayers with undeclared UK tax liabilities for offshore interests by disclosing the information to HM Revenue and Customs (HMRC).

Documents

Details

The Requirement to Correct will introduce legislation that will require taxpayers who have undeclared UK tax liabilities in respect of offshore interests by disclosing the relevant information to HMRC.

Updates to this page

Published 5 December 2016

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