- Liechtenstein Disclosure Facility (LDF)
- UK-Swiss Tax Cooperation Agreement
- Isle of Man Disclosure Facility
- Jersey Disclosure Facility
- Guernsey Disclosure Facility
- Cayman Islands-UK Tax Information Exchange Agreement
The government is stepping up its campaign against offshore evasion, the process of moving UK gains, income or assets offshore to conceal them from HMRC. A number of bilateral agreements have been signed with individual countries to allow for automatic reporting of information and improved international tax transparency. Alongside these agreements, HMRC is providing disclosure facilities to address historic tax evasion by UK citizens.