Guidance

Compliance checks: third party information notices — promoters of tax avoidance schemes — CC/FS74

This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).

Documents

Details

This factsheet provides information on third party information notices for POTAS, including:

  • what third party information notices are
  • how HMRC uses them
  • the impact of not doing what the information notice asks
  • what kind of information HMRC can and cannot ask for from a third party using an information notice

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 25 October 2023

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