HMRC has rolled out artificial intelligence-driven data analysis systems to identify complex offshore tax avoidance structures used by high-net-worth individuals and strengthen checks on tax compliance.

The deployment expands the tax authority’s automated digital audit processes, with wealthy individuals’ offshore arrangements a specific focus. The systems are designed to help identify potential non-compliance, rather than establish that any particular taxpayer has breached the rules.

The rollout marks an expansion in monitoring capability. Its effectiveness in identifying non-compliance, and any resulting tax recoveries, has not been detailed.