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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.

‘No Safe Havens 2019’ is divided into 6 sections here:

Foreword from Mel Stride MP, Financial Secretary to the Treasury
Introduction
Leading internationally
Assisting compliance
Responding appropriately
Annex A: glossary of terms used in the publication

The whole report is also available as a single, accessible PDF.

Published 13 March 2019
Last updated 16 May 2019 + show all updates

16 May 2019
All report sections published together as a single, accessible PDF.
13 March 2019
First published.

No Safe Havens 2019

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