Policy paper

Disclosure of tax avoidance schemes

This Tax Information and Impact Note is about strengthening the disclosure of tax avoidance schemes rules.


Disclosure of tax avoidance schemes

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This measure strengthens the disclosure of tax avoidance schemes regime. The rules have been updated determining what has to be disclosed to ensure avoidance being marketed and used now is disclosed, changing the information that must be provided to HM Revenue and Customs (HMRC), enabling HMRC to publish information about promoters and disclosed schemes, and establishing a taskforce to enforce the strengthened regime.

Published 10 December 2014