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.