Source: https://tendernation.io/opportunities/01a13cad-d986-7345-a025-047b799cfe4c/reviewing-the-effectiveness-of-the-current-offshore-penalties-regime awarded GB restricted procedure Suitable for SMEs # Reviewing the effectiveness of the current offshore penalties regime [H M Revenue & Customs](https://tendernation.io/buyers/h-m-revenue-customs) Estimated value £198,000 Published 20 Jul 2023 Deadline Closed 2 Jun 2023 ## Who can bid - Buyer says suitable for SMEs The buyer ticked “suitable for SMEs” on the notice. Anyone can still bid. [More contracts for small businesses and VCSEs](https://tendernation.io/opportunities/for-small-businesses) ## About this tender HMRC has introduced various offshore penalties over the last decade to deter offshore non-compliance. In that time, HMRC raised over 14,000 offshore penalties in relation to 7,000 cases. However, the introduction of international transparency frameworks such as the Common Reporting Standard (CRS), and the increased ability for HMRC to obtain and share taxpayer data, has changed the landscape significantly. HMRC is increasingly using third party data for nudges and prompts, and trialling sharing data directly with taxpayers and agents. To help assess whether the current penalty regime is still appropriate or would benefit from reform, HMRC needs to understand the impact the regime has on deterring potential non-compliance and incentivising disclosures. The proposed research is intended to address several evidence gaps and will directly inform: - Reform of the offshore penalty regime. This may take the form of simplification (up to and including abolition) of the current regime. This research will ensure that the reform process considers the evidence for improving compliance through the offshore penalty regime, rather than simply updating the penalty rules. In turn, this will narrow the tax gap, ensuring that the penalty regime contributes to HMRC's efforts to collect the right amount of tax - Operational compliance activity, such as digital nudges and compliance campaigns to encourage customers to disclose unreported offshore income - Future communications campaigns to raise awareness of the offshore penalty regime and maximise its deterrence effect Read full description ## CPV classification Research services Source Contracts Finder (UK) [View official notice](https://www.contractsfinder.service.gov.uk/notice/160437ab-07c1-4727-894b-a5a8073d87a2) Never miss a tender like this again Get AI summaries, deadline alerts and a bid pipeline for tenders matched to your business. Free to start. 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