Corporate report

Named tax avoidance schemes, promoters, enablers and suppliers

Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes.

From:
HM Revenue & Customs
Published
7 April 2022
Last updated
14 November 2024 — See all updates

Documents

Current list of named tax avoidance schemes, promoters, enablers and suppliers

HTML

List of tax avoidance schemes subject to a stop notice

HTML

Information HMRC may publish about tax avoidance schemes, promoters, enablers and suppliers

HTML

Evidence of marketing material used by tax avoidance promoters and suppliers

HTML

Evidence of marketing material used by tax avoidance promoters and suppliers (example PDF)

PDF, 925 KB, 5 pages

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Details

HMRC can publish information about tax avoidance schemes we are aware of, and about the people involved in the supply and marketing of these schemes.

We publish this information to:

  • help anyone considering using these schemes to make more informed choices and steer clear of them
  • encourage those already involved in these schemes to leave them

The term ‘tax avoidance schemes’ includes arrangements or proposed arrangements that are marketed to one or more individuals and employers for a fee.

For the purposes of these pages, we use the term ‘promoters’ to include promoters, other enablers and anyone else involved in the supply of tax avoidance schemes.

What HMRC may publish

The law allows HMRC to publish information about promoters, enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act 2022 (the ‘2022 legislation’), and under the following regimes:

  • Promoters of Tax Avoidance Schemes (POTAS)
  • Disclosure of Tax Avoidance Schemes (DOTAS)
  • Enablers of Tax Avoidance (Enablers)

Read more information about each of the regimes and what HMRC can publish.

We can potentially publish information, including:

  • details of promoters, enablers and other persons involved in the supply of arrangements
  • information about the schemes
  • details of specific actions we have taken
  • any other information, including documents we consider appropriate for the purpose of identifying the scheme, promoter or supplier of the scheme

This will help inform taxpayers about the risks associated with the scheme, and protect public revenue.

This is not a complete list of all tax avoidance schemes currently being marketed. Neither is it a complete list of all promoters, enablers and suppliers.

There are other schemes, promoters, enablers and suppliers that HMRC cannot publish information about at this time.

If a tax avoidance scheme is not shown in the list, this does not mean that the scheme works or is in any way approved by HMRC. HMRC does not approve tax avoidance schemes for use.

If you are worried about tax avoidance, find out how to spot the signs, report it, and get help if you need it.

Updates to this page

Published 7 April 2022
Last updated 14 November 2024 + show all updates

  1. The page has been updated with the latest updates to the 'List of tax avoidance schemes subject to a stop notice' section.

  2. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  3. The page has been updated with an addition to the 'List of tax avoidance schemes subject to a stop notice’ section.

  4. The page has been updated with the latest updates to the 'List of tax avoidance schemes subject to a stop notice' section.

  5. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  6. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  7. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  8. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  9. The page has been updated with the latest updates to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, and there have also been updates to the 'List of tax avoidance schemes subject to a stop notice’.

  10. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  11. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  12. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  13. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  14. The page has been updated with the latest updates to the 'List of tax avoidance schemes subject to a stop notice’.

  15. The page has been updated with the latest addition to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  16. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  17. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  18. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  19. The page has been updated with the latest addition to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  20. The details of promoters/suppliers of tax avoidance schemes first published in April 2023 have been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, in line with the requirements of the Finance Act 2014.

  21. The page has been updated with the latest addition to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  22. The page has been updated with the latest updates to the 'List of tax avoidance schemes subject to a stop notice’.

  23. The page has been updated with the latest addition to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  24. The details of 2 promoters of tax avoidance schemes first published on 20 April 2023 have been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  25. The page has been updated with the latest updates to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, and there have also been updates to the 'List of tax avoidance schemes subject to a stop notice’.

  26. The page has been updated with the latest addition to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  27. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  28. The details of promoters/suppliers of tax avoidance schemes first published on 2 March 2023 have been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, in line with the requirements of the Finance Act 2021.

  29. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  30. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  31. The details of promoters/suppliers of tax avoidance schemes have been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section in line with the requirements of the Finance Act 2021.

  32. The details of promoters/suppliers of tax avoidance schemes first published on 7 July 2022 have been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, in line with the requirements of the Finance Act 2021. The latest additions have also been made to the list.

  33. The page has been updated with the latest updates to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, and there have also been updates to the 'List of tax avoidance schemes subject to a stop notice’.

  34. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  35. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  36. The page has been updated with the latest updates to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, and there have also been updates to the 'List of tax avoidance schemes subject to a stop notice’.

  37. The details of a promoter of a tax avoidance scheme first published on 3 November 2022 has been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  38. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  39. The page has been updated with the latest addition to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, and there has also been an update to the 'List of tax avoidance schemes subject to a stop notice’.

  40. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  41. The details of promoters/suppliers of tax avoidance schemes first published on 29 September 2022 have been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, in line with the requirements of the Finance Act 2021, and one entry has been amended.

  42. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  43. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  44. The page has been updated with the latest addition to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  45. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  46. The details of promoters/suppliers of tax avoidance schemes first published on 7 July 2022 have been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, and one entry has been amended, in line with the requirements of the Finance Act 2021. The latest additions have also been made to the list.

  47. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, and there has also been an update to the 'List of tax avoidance schemes subject to a stop notice’.

  48. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  49. The details of promoters/suppliers of tax avoidance schemes first published on 7 July 2022 have been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, and one entry has been amended, in line with the requirements of the Finance Act 2021. The latest additions have also been made to the list.

  50. The details of promoters/suppliers of tax avoidance schemes first published on 8 June 2022 have been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, in line with the requirements of the Finance Act 2021. There have also been updates to the 'List of tax avoidance schemes subject to a stop notice’ section, and additional information has been added to the 'Information HMRC may publish about tax avoidance schemes, promoters, enablers and suppliers' section.

  51. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  52. The page has been updated with the latest addition to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, and a new section 'Evidence of marketing material used by tax avoidance promoters and suppliers' has been added.

  53. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  54. The page has been updated with the latest additions to the 'List of tax avoidance schemes subject to a stop notice’ section.

  55. The details of promoters/suppliers of tax avoidance schemes first published on 7 April 2022 have been removed from the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, in line with the requirements of the Finance Act 2021.

  56. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section, and a new section 'List of tax avoidance schemes subject to a stop notice' has been added.

  57. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  58. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  59. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  60. The page has been updated with the latest addition to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  61. The page has been updated with the latest addition to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  62. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  63. Page updated with amendments to information in the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section - no new information has been published.

  64. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  65. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  66. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  67. The 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' has been updated with 3 new additions.

  68. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  69. The page has been updated with the latest additions to the 'Current list of named tax avoidance schemes, promoters, enablers and suppliers' section.

  70. First published.

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