The vast majority comply with their obligations and pay the UK tax due on their UK and overseas activities. However, a minority do not.
This strategy establishes new objectives, reflecting the UK’s substantial progress in tackling offshore non-compliance since our last strategy in 2014.
It sets out how HMRC will continue to ensure the correct UK tax is paid, by helping taxpayers meet their obligations and responding appropriately to those who pay less than they should.
Additionally, the UK will continue to champion greater international cooperation to tackle offshore non-compliance.
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