Guidance

Clamping down on promoters of tax avoidance guidance

Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.

From:
HM Revenue & Customs
Published
2 March 2022
Last updated
11 April 2022 — See all updates

Documents

Publication by HMRC of information about tax avoidance schemes — section 86 Part 6 Finance Act 2022

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Penalties for facilitating avoidance schemes involving non-resident promoters — section 91 schedule 13 Finance Act 2022

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Details

The government has introduced new legislation in Part 6 of the Finance Act 2022 to clamp down on promoters of tax avoidance. This includes:

  • publication by HMRC of information about tax avoidance schemes — section 86 part 6 of Finance Act 2022
  • penalties for facilitating avoidance schemes involving non-resident promoters — section 91 schedule 13 Finance Act 2022

This guidance is intended to help people understand this measure and how this will be applied in practice.

You can read a summary of responses about clamping down on promoters of tax avoidance.

The guidance should be read alongside the legislation: Finance Act 2022.

Published 2 March 2022
Last updated 11 April 2022 + show all updates

  1. Information regarding penalties for facilitating avoidance schemes involving non-resident promoters has been added.

  2. First published.

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