Policy paper

Personal Tax: Offshore Anti-Avoidance external engagement

The government will adopt a co-creation approach involving a small group of external expert alongside wider stakeholder engagement to help shape reform.

• From: HM Revenue & Customs
• Published: 26 November 2025
• Last updated: 11 August 2026
  Show all updates

  1. 11 August 2026

     Updated to include minutes and terms of reference records.

  2. 26 November 2025

     First published.

Documents

Personal Tax Offshore Anti-Avoidance legislation — details of external engagement

HTML

Terms of Reference

MS Word Document, 23.5 KB

Personal Tax Offshore Anti-Avoidance Legislation - July Minutes

MS Word Document, 43.9 KB

Personal Tax Offshore Anti-Avoidance Legislation - February Minutes

MS Word Document, 34.6 KB

Details

The government has committed to an ambitious approach and intends to substantially simplify the legislation in this area to ensure it is fit for the modern world.

To support this, HM Revenue and Customs (HMRC) will invite representative bodies to collaborate- alongside wider stakeholder engagement – in designing new policy and modernised legislation in this area.

The government will continue to periodically update this page with details of ongoing engagement in respect to the review of the Personal Tax Offshore Anti Avoidance legislation.