Policy paper

Dealing with promoters of tax avoidance

This measure is about imposing tougher consequences on promoters of tax avoidance.

• From: HM Revenue & Customs
• Published: 18 July 2023
• Last updated: 23 November 2023 — See all updates

Documents

Tougher consequences for promoters of tax avoidance

HTML

Draft legislation — avoidance

PDF, 331 KB, 10 pages

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Draft legislation — avoidance (accessible version)

HTML

Draft legislation — failure to comply with a stop notice

PDF, 108 KB, 2 pages

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Draft legislation — failure to comply with a stop notice (accessible version)

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Explanatory note — director disqualification

ODT, 13.2 KB

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Explanatory note — criminal offence

ODT, 16.8 KB

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Details

These measures introduce legislative changes designed to strengthen existing deterrents and make it riskier for promoters to continue promoting their tax avoidance schemes.

The measures include:

• a new criminal offence for promoters of tax avoidance who fail to comply with a HMRC Stop Notice requiring them to cease promoting an avoidance scheme
• a measure to more quickly disqualify directors of companies promoting tax avoidance, including those who control or exercise influence over a company

Published 18 July 2023
Last updated 23 November 2023 + show all updates

1. 23 November 2023

   Updated to reflect necessary scope of disqualifications and changes following the Office for Budget Responsibility November 2023 forecast.

2. 22 November 2023

   Updated to reflect necessary scope of disqualifications and changes following the Office for Budget Responsibility November 2023 forecast.

3. 18 July 2023

   First published.