Guidance

Compliance checks: The Human Rights Act and penalties for breaches of the prohibition of promotion of certain tax avoidance arrangements (POP) legislation — CC/FS92

This factsheet tells you about your rights if HMRC is considering charging you a penalty under the prohibition of promotion of certain tax avoidance arrangements rules.

• From: HM Revenue & Customs
• Published: 25 September 2026

Documents

Compliance checks: The Human Rights Act and penalties for breaches of the POP legislation — CC/FS92

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Details

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