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The government has released a summary of the responses to their 'Clamping down on promoters of tax avoidance'  consultation and has issued draft legislation enacting the provisions.

The consultation sought stakeholder responses on proposed new measures and powers to allow HMRC to further tackle promoters of tax avoidance schemes.  

Feedback included

Following the consultation

Useful guides on this topic

Consultation: Clamping down on promoters of tax avoidance
HMRC have issued a new consultation, ‘Clamping down on promoters of tax avoidance’ setting out proposed new measures and the powers to allow them to further tackle promoters of tax avoidance schemes.

Promoters of Tax Avoidance Schemes (POTAS)
Who is a Promoter? What are the Promoters of Tax Avoidance Scheme rules? What does this mean for promoters, intermediaries and clients?

DOTAS: Disclosure of tax avoidance schemes
What are the rules on Disclosure of Tax Avoidance Schemes (DOTAS)? When should you disclose your use of a tax avoidance scheme? What are the consequences of non-disclosure? How are penalties calculated?

External link

Clamping down on promoters of tax avoidance consultation responses

New proposals to clamp down on promoters of tax avoidance


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