Consultation outcome

Tackling promoters of tax avoidance

• From: HM Revenue & Customs
• Published: 21 July 2020
• Last updated: 3 March 2021 — See all updates

This consultation has concluded

Read the full outcome

Promoters of tax avoidance - summary of responses (accessible open document)

ODT, 81.4 KB

This file is in an OpenDocument format

Promoters of tax avoidance - summary of responses

PDF, 399 KB, 37 pages

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Detail of outcome

The government has published a summary of responses to the consultation on proposed changes to strengthen the sanctions against those who promote or enable tax avoidance scheme and intends to take forward the measures in Finance Bill 2021.

We received 16 written responses from representative bodies, professional advisers and individuals, and had 5 meetings with stakeholders as part of the consultation.

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Original consultation

Summary

We welcome views on proposals to tackle promoters, and other enablers, of tax avoidance schemes that would reduce their scope to market these schemes.

This consultation ran from
9am on 21 July 2020 to 11:45pm on 15 September 2020

Consultation description

The consultation seeks views on proposals to strengthen the sanctions against those who promote or enable tax avoidance scheme, which propose changes to the following anti-avoidance regimes:

• Disclosure of Tax Avoidance Schemes (DOTAS)
• Promoters of Tax Avoidance Schemes (POTAS)
• Penalties for Enablers of Defeated Tax Avoidance
• General Anti Abuse Rule (GAAR)
• Disclosure of Avoidance Schemes: VAT and other indirect taxes (DASVOIT)

The consultation should be read alongside draft legislation, which has been published today (21 July 2020).

You can read the consultation document on this page, and you can also read HMRC’s:

• call for evidence on tackling disguised remuneration
• draft guidance on tackling promoters of tax avoidance

Please note that due to coronavirus (COVID-19), our offices are closed and responses will need to be submitted using email.

Documents

Tackling Promoters of Tax Avoidance

PDF, 512 KB, 54 pages

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 21 July 2020
Last updated 3 March 2021 + show all updates

1. 3 March 2021

   Added outcome and summary of responses.

2. 21 July 2020

   First published.