Closing in on promoters of tax avoidance
Read the full outcome
Detail of outcome
The government is grateful to all stakeholders who responded to this consultation on a package of proposals to strengthen the regimes that target promoters of marketed tax avoidance schemes. The government received 35 written responses and held 17 meetings with stakeholders.
The Summary of Responses document reviews stakeholders’ responses and sets out key changes in the government’s thinking on these proposals. Responses to this consultation also fed into the draft Finance Bill, published for technical consultation on 21 July 2025, which includes clauses that would put several of these proposals into legislation.
Original consultation
Consultation description
The government is seeking views on a range of new measures to close in on promoters of tax avoidance. These include proposals that would give HMRC additional powers and stronger sanctions, allowing HMRC to more efficiently and effectively disrupt the business model promoters rely on. The government’s intent is to make a step change in efforts to close in on the small number of remaining promoters of tax avoidance. This would contribute to closing the tax gap attributable to marketed tax avoidance.
The government seeks views on proposals in four areas:
- expanding the scope of the Disclosure of Tax Avoidance Schemes (DOTAS) regime.
- introducing a Universal Stop Notice and Promoter Action Notice
- tackling controlling minds and those behind the promotion of avoidance schemes through new highly targeted obligations and stronger information powers
- exploring options to tackle legal professionals designing or contributing to the promotion of avoidance schemes
The government also seeks views on areas it intends to explore further in the future.
Documents
Updates to this page
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Published consultation outcome and summary of responses.
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First published.