These questions and answers set out the issues arising for taxpayers holding offshore accounts or offshore financial products, or using offshore structures.
Together, they explain the steps involved in making an offshore voluntary disclosure and provide general information and guidance for taxpayers wishing to take advantage of the offshore voluntary disclosure initiative.
This is not meant to cover all possible situations, nor should it be regarded as an interpretation of tax law.
You may wish to consult an independent professional advisor if you need help to determine whether you have a tax liability.
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