On 6 July 2018, HMRC published an updated version of the summary of responses to its consultation on the implementation of a new minimum tax assessment time limit of 12 years to make assessments or issue notices of determination in cases involving offshore income, gains or chargeable transfers. It states that respondents supported the government's overall aim to act decisively against offshore tax evasion, avoidance and non-compliance, and that concerns that were raised mainly related to the scope of the measure and the burden it could impose on taxpayers.

A copy of the summary of responses can be viewed here.