Administration and enforcement

  • Offshore evasion (from dates to be appointed):
    • new ‘strict liability’ criminal offence;
    • increased civil penalties;
    • new penalty linked to value of assets on which tax evaded;
    • increased public naming of evaders;
    • civil penalties, including public naming, for enabling offshore evasion.
  • Special measures’ regime: to tackle large businesses that persistently engage in aggressive tax planning, with effect from Royal Assent to the Bill.
  • Serial avoiders: special reporting requirements, surcharges for resulting inaccuracies, restrictions on access to reliefs, naming of affected taxpayers, broadly from 6 April 2017.
  • Promoters of Tax Avoidance Schemes (POTAS) regime: extended to a broader range of promoters, from Royal Assent to the Bill.
  • General anti-abuse rule (GAAR) penalty: strengthening of the GAAR from Royal Assent to the Bill, and (for tax arrangements entered into on or after Royal Assent) a penalty of 60% of tax where the GAAR is successfully employed.
  • HMRC data gathering powers: extension of powers to acquire data from online intermediaries and electronic payment providers, to be brought into effect by regulations.
  • Office of Tax Simplification: to be established on a statutory basis as a permanent office of HM Treasury from a date to be appointed.
  • ‘Simple assessment’: where HMRC already holds all the information it needs to calculate an individual’s liability it will be able to send a calculation and demand for payment, subject to appeal, without the taxpayer making a self-assessment, for the tax year 2016/17 and subsequent years.
  • HMRC power to withdraw notice to file a tax return: may be exercised without a request from the taxpayer for returns relating to 2014/15 onwards.
  • Self-assessment time limit: clarification that the time limit is, as generally understood, four years from the end of the relevant tax year.
  • Interest payable by HMRC under court judgment or order limited to rates set out in tax legislation: Finance (No 2) Act 2015 provisions extended to Scotland and Northern Ireland, and to national insurance matters, from Royal Assent to the Bill.
  • Set off of tax debts against amounts owed by HMRC to taxpayers: existing rules extended to Scotland from Royal Assent to the Bill.
  • Gift Aid penalties: HMRC given power to provide by regulations for penalties where an intermediary or charity fails to comply with requirements, from a date to be appointed.
  • Customs and excise duties: clarification of existing provisions on the seizure and detention of goods, from Royal Assent to the Bill.
  • Prosecuting authorities for customs and excise matters: clarification and technical changes, from Royal Assent to the Bill.
  • Scottish MPs prevented from voting on non-Scottish income tax rates: technical changes.
  • State aid modernisation: HMRC empowered to collect more information on beneficiaries of approved state aids within the tax system and to share this with the European Commission, from various dates.