Guidance

Compliance checks: third party information notices — promoters of tax avoidance schemes — CC/FS74

This factsheet provides information about the use of third party information notices for promoters of tax avoidance schemes (POTAS).

From:
HM Revenue & Customs
Published
25 October 2023

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Third party information notices: promoters of tax avoidance schemes — CC/FS74

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This factsheet provides information on third party information notices for POTAS, including:

  • what third party information notices are
  • how HMRC uses them
  • the impact of not doing what the information notice asks
  • what kind of information HMRC can and cannot ask for from a third party using an information notice

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

Published 25 October 2023

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