Guidance

Prohibition of promotion of certain tax avoidance schemes — CC/FS91

Published 7 October 2026

This factsheet tells you the consequences if you promote arrangements that are in breach of the prohibition of promotion of certain tax avoidance arrangements (POP) legislation.

This factsheet is one of a series. For the full list go to GOV.UK and search ‘HMRC compliance checks factsheets’.

About the POP

The POP means that you must not promote arrangements that (either of the following):

• have been, or are likely to be, marketed as a means by which a person may seek a particular tax advantage if there is no realistic prospect that the arrangements will result in the tax advantage
• are of a kind specified in regulations

What we mean by ‘promote’

A person promotes arrangements or a proposal for arrangements if, in the course of a business or with a view to monetary gain, the person:

• communicates information with a view to encouraging another person to implement the arrangements or part of the arrangements
• makes the arrangements available for implementation by another person
• in circumstances where the arrangements have been implemented by another person, organises or manages any aspect of the arrangements
• arranges (whether directly or indirectly) for another person or persons to take the steps above

What we mean by ‘arrangements’

Arrangements include any agreement, scheme, arrangement or understanding of any kind. This applies whether or not it is legally enforceable and whether it involves one transaction or more than one. Arrangements include a proposal for arrangements.

Penalties if you breach the POP

If you promote arrangements in breach of the POP, then you may be liable for a civil penalty or a criminal penalty.

What penalties you can be charged

If you promote arrangements in breach of the POP, we may charge you a civil penalty. The maximum civil penalty we can charge is the sum of £1 million and £5,000 for each person who took part in the arrangements.

When deciding whether to charge a civil penalty and what amount, we’ll consider all relevant circumstances, including:

• the number of people taking part in the arrangements, or targeted to take part in them
• the amount of tax likely at risk in connection with the arrangements
• whether and to what extent you co-operated with us
• whether the wrongdoing was repeated or continued over an extended period

Your rights when we’re considering penalties

The European Convention on Human Rights gives you certain important rights. If we’re considering penalties, we’ll tell you. We’ll also tell you these rights apply and ask you to confirm you understand them.

These rights are that:

• if we ask you any questions to help us decide whether to charge you a penalty, you have the right not to answer them — the amount of help you give us when we’re considering penalties is entirely a matter for you to decide
• when deciding whether to answer our questions, you may want to get advice from a professional adviser — particularly if you don’t already have one
• if you disagree with us about the civil penalties we believe are due, you can appeal
• you have the right to apply for funded legal assistance for dealing with any appeal against certain penalties
• you’re entitled to have the matter of penalties dealt with without unreasonable delay

You can find full details about these rights in factsheet CC/FS92, ‘The Human Rights Act and penalties for breaches of the POP legislation’. Go to GOV.UK and search ‘CC/FS92’.

If you disagree

If we give you a notice of penalty assessment, you can appeal if you disagree with our decision to charge a penalty, or with the amount of the penalty.

The notice will tell you what to do if you disagree.

When you’re committing a criminal offence

You’re committing a criminal offence if you (do one or both of the following):

• promote arrangements that have been, or are likely to be, marketed as a means by which a person may seek a particular tax advantage if there is no realistic prospect that the arrangements will result in the tax advantage
• promote arrangements that are of a kind specified in regulations

Any ‘responsible person’ whose actions contribute to the commission of the offence by a company, limited liability partnership, or partnership, may also be guilty of the offence.

‘Actions’ are defined in section 164(1) of the Finance Act (FA) 2026. A ‘responsible person’ is defined in section 164(2) of FA 2026.

What this could mean for you

If you are found guilty of a criminal offence, you may be liable to (one or both of the following):

• an unlimited fine
• imprisonment for up to 2 years

If you have been convicted of a criminal offence, you won’t also be liable to a civil penalty for the same offence.

There is more information about the civil penalties you could be charged in the section ‘What penalties you can be charged’.

If you need help

If you have any health or personal circumstances that may make it difficult for you to deal with us, please tell the officer who has contacted you. We’ll help you in whatever way we can. For more information, go to GOV.UK and search ‘get help from HMRC’.

You can also ask someone else to deal with us on your behalf. For example, a professional adviser, friend or relative. However, we may still need to talk or write to you directly about some things. If we need to write to you, we’ll send a copy to the person you’ve asked us to deal with. If we need to talk to you, they can be with you when we do, if you prefer.

Our privacy notice

Our privacy notice sets out the standards that you can expect from us when we ask for information or hold information about you. Go to GOV.UK and search ‘HMRC Privacy Notice’.