Guidance

Compliance checks: information notices — promoters of tax avoidance schemes — CC/FS62

This factsheet tells you about the information notices we may give under the promoter of tax avoidance schemes (POTAS) rules.

• From: HM Revenue & Customs
• Published: 30 November 2021
• Last updated: 25 May 2022
  Show all updates

  1. 25 May 2022

     We have updated the factsheet and added the section 'our privacy notice'.

  2. 30 November 2021

     First published.

Documents

Information notices — promoters of tax avoidance schemes — CC/FS62

HTML

Details

Factsheets are for guidance only and reflect the HMRC position at the time of writing.