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 — See all updates

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

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

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.