Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department is taking to increase HMRC compliance and enforcement capacity regarding ultra-high-net-worth individual tax liabilities.

HMRC’s compliance approach focuses on preventing non-compliance, promoting good compliance and responding to those who choose not to pay what they legally owe, including wealthy individuals. HMRC is increasing activity to tackle offshore tax evasion, including that carried out by the wealthy. This includes recruiting and redeploying 400 additional staff by 2030 to tackle wealthy offshore non-compliance.

As part of that commitment, in 2025-2026 HMRC recruited and redeployed over 200 staff across compliance teams to manage the risk. That includes 20 external experts with specific commercial or sectoral knowledge. The majority of these have been placed in the Complex Cross Tax and Offshore team (CCTO). The team takes a holistic view of wealthy individuals and their structures, targeting cross-tax risks among customers with the highest wealth, risk and complexity.

HMRC has also allocated a Customer Compliance Manager (CCM) to every billionaire with a UK tax footprint over the summer. CCMs are allocated to customers according to wealth, complexity and risk.

For more information, visit HMRC Transformation Roadmap: update 2026 - GOV.UK. HMRC will also publish its plan for tackling wealthy non-compliance by the end of 2026.