Policy paper

Changes to the promoters of tax avoidance scheme legislation

This tax information and impact note is about changes to the anti avoidance legislation.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Tackling promoters of tax avoidance

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Details

The government will introduce legislation in Finance Bill 2026-2027 to make the promoters of tax avoidance schemes (POTAS) legislation more effective.

The changes will:

• bring VAT and indirect taxes fully within POTAS, allowing HMRC to publish details of schemes and their promoters under section 86 of the Finance Act 2022, issue stop notices more widely, and issue conduct and monitoring notices
• allow HMRC to publish the names of promoters subject to a stop notice earlier

The government will also make a minor correction to section 209 of the Finance Act 2026.