Corporate report

Information HMRC may publish about tax avoidance schemes, promoters, enablers and suppliers

Updated 18 April 2024

1. Information HMRC may publish

HMRC may publish information about tax avoidance schemes, promoters, enablers and suppliers where it has:

• allocated a Scheme Reference Number (SRN) to the tax avoidance scheme under the Disclosure of Tax Avoidance Scheme (DOTAS) rules
• given a stop notice to the promoter telling them to stop promoting the tax avoidance scheme, or where the promoter is the recipient of a monitoring notice, under the Promoters of Tax Avoidance Schemes (POTAS) rules, or
• issued a penalty to an enabler under the Enablers of Tax Avoidance (Enablers) rules
• a suspicion that a scheme involves tax avoidance under the publishing legislation in the Finance Act 2022 (the ‘2022 legislation’)

If the conditions for publishing information have been met, the law allows HMRC to publish some or all of the following, depending on the regime.

For DOTAS:

• the name and address of the promoter or persons involved in the supply of a scheme
• Scheme Reference Number (SRN) and date it was allocated to the scheme
• the name of the scheme (if applicable)
• information about the scheme, for example how the scheme claims to operate
• any judicial rulings relating to the scheme
• confirmation that HMRC may issue Accelerated Payment Notices (APNs) to users of the scheme
• Statutory Provisions on which the claimed tax advantage is based
• any other information HMRC consider appropriate for the purpose of identifying the scheme, promoter or supplier of the scheme

For POTAS:

• the name and business address or registered office of a person subject to a stop notice or monitoring notice
• any previous names or pseudonyms of a person subject to a stop notice or monitoring notice
• details of the scheme meeting the description shown in the stop notice
• date the stop notice was issued
• any other information HMRC consider appropriate for the purpose of identifying the promoter of the scheme

If HMRC withdraw a SRN allocated to a scheme, any stop notice associated with that scheme will cease to have effect. The law allows for HMRC to publish the fact that this has happened, the date and reason the SRN was withdrawn and the names of those, previously published, who were subject to the stop notice.

For Enablers:

• the enabler’s name and address or registered office
• any pseudonyms, trading or previous names
• the nature of the enabler’s business
• the name of the scheme
• other information about the scheme, for example how the scheme claims to operate, and the taxes and duties involved
• the total number of penalties incurred by the enabler within a 12-month period
• the total value of the penalties
• any other information HMRC consider appropriate for the purpose of identifying the scheme, promoter, enabler or supplier of the scheme

For the 2022 legislation:

• name of scheme
• description of scheme
• details of persons suspected of promoting the scheme, or of being a connected person
• any other information HMRC considers relevant to publish about these schemes to inform taxpayers about the risks associated with the scheme and protect public revenue
• links to relevant HMRC material

The 2022 legislation allows for information to be published at an early stage where HMRC may have limited information about the detail of a scheme. It is possible that when HMRC learns more about the scheme it will find that information which has been published is incorrect or misleading.

An authorised officer must amend or withdraw published information if the officer subsequently considers it to be incorrect or misleading in a significant respect.

2. When information may be published

For DOTAS, HMRC may publish information about the scheme from the date on which a SRN was allocated to the scheme. This may not be the date on which the scheme commenced as that is likely to have been some time before.

For POTAS, HMRC may publish information about the scheme from the date the stop notice was given to the promoter.

For Enablers penalties, HMRC may publish information when an enabler has incurred 50 or more penalties, all of which have become final within a period of 12 months of one another, or the amount of such penalties is more than £25,000.

For the 2022 legislation, HMRC may publish information when there is a suspicion that a scheme involves tax avoidance.

3. Address of the promoter, enabler or supplier

HMRC may publish the address or registered office of the promoter, enabler, supplier or connected person. Where publication relates to a business, we will normally publish the address from which the business operates.

HMRC will include the term ‘formerly’ in the address if the promoter, enabler or supplier is a business and no longer trading from that address. For example, we will do this if the promoter, enabler or supplier:

• has become insolvent
• is no longer trading

4. How long will the information be published for

We will review and update the list on a regular basis. This is to make sure that new information is published promptly.

Under DOTAS, there is no time limit for how long information published can remain on the list, where the scheme has been notified to HMRC by a promoter or other person.

Where a SRN has been allocated to the scheme by HMRC without notification by the promoter or other persons, information about the promoter/other persons will be held on GOV.UK for a maximum of 12 months. HMRC will remove the names of the promoters/other persons in accordance with DOTAS legislative requirements, as well as details of the schemes published under these provisions. Often the schemes that are removed from the website will by the time of removal have ceased being sold. Therefore, this will help keep the list focussed and relevant.

However, occasionally there may be schemes due to be removed 12 months following publication that are still live at the point of removal. Should this happen HMRC will aim to republish the details of the scheme, including the name of the promoter, under the 2022 legislation or another publishing power, prior to the scheme being taken down from the website. This will ensure that where there is a continuing risk to taxpayers the details of the scheme and its promoter will remain on GOV.UK. There may be exceptional circumstances where HMRC is prevented from taking this action, and if a scheme is not on the list, it does not mean it is approved by HMRC.

The rules are different under POTAS. There is no time limit for how long information about promoters can remain on the list.

For enablers, information about an enabler will be held on GOV.UK for a maximum of 12 months from the date of publication.

For the 2022 legislation, there is no time limit for how long the information can remain on the list. However, schemes published under this legislation will be reviewed periodically and removed where they no longer help taxpayers to identify the risks associated with these schemes or protect the public revenue.

5. Steps taken before HMRC can publish information about a promoter, enabler or supplier

Under DOTAS, enablers, and the 2022 legislation, HMRC will give those it intends to publish information about a reasonable opportunity to make representations before it publishes information about them.

We will consider all representations made before making a final decision about publishing.

Under POTAS the promoter has no right to make representations to HMRC. However, we cannot publish information about the promoter before the appeal period for the stop notice has ended. The appeal period ends when the promoter:

• becomes out of time to make an appeal against that decision, or
• has appealed against that decision and that appeal is determined by the tribunal or settled by agreement with HMRC

6. More information about DOTAS, POTAS, Enablers rules and 2022 legislation

DOTAS

Under DOTAS anyone who designs, markets or organises a tax avoidance scheme (the scheme promoter) must tell HMRC about the scheme within 5 working days. This is 5 working days from when they make the scheme available for another person to implement or become aware of any transaction forming part of arrangements they promote having taken place.

Once a scheme has been disclosed, HMRC will issue the person who has made the disclosure and any co-promoters with a SRN.

Where a scheme has not been disclosed and HMRC reasonably suspect that the scheme is notifiable, we can give a notice to a person we reasonably suspect to be a promoter in relation to the scheme. We can also issue a notice to any other person we reasonably suspect of being involved in supplying the scheme. This notice advises the person receiving it that unless they satisfy HMRC within the “notice period” that the scheme is not notifiable, HMRC may issue a SRN in respect of that scheme. This applies to new schemes and existing schemes that continue to be sold after 10 June 2021.

Where a SRN has been allocated, we can publish information about the scheme, the promoter and if appropriate, anyone else involved in the supply of it.

If you are involved in a tax avoidance scheme, you must enter the SRN on your tax return or in some cases, on certain specific forms. If you fail to do this, you could be liable to a penalty. Read more information about SRNs and what they mean to you.

POTAS

The POTAS rules aim to deter the development and use of tax avoidance schemes by influencing the behaviour of promoters, their intermediaries, and clients.

Stop notices

From 10 June 2021, where the relevant conditions are met, HMRC can issue a stop notice to a promoter. The notice requires promoters to stop promoting the tax avoidance scheme specified in the notice, or schemes that are similar in form or effect to that scheme.

HMRC can publish information about the persons subject to a stop notice and details of the scheme specified in the notice.

Read more information on stop notices.

Enablers

An enabler is any person who is responsible, to any extent, for the design, management, marketing or otherwise facilitating another person to enter into abusive tax arrangements.

When such arrangements are defeated in court or at the tribunal, or are otherwise counteracted, each person who enabled those arrangements may be liable to a penalty.

The penalty for each enabler is equal to the amount of consideration (fees) received by them for enabling those arrangements.

HMRC can publish information to identify an enabler of tax avoidance. This is when the enabler has incurred 50 or more penalties all of which have become final within a period of 12 months of one another, or the amount of such penalties is more than £25,000.

Read more information on the time limits for publishing information about an enabler.

2022 legislation

The 2022 legislation allows HMRC to publish information about suspected tax avoidance schemes, persons suspected to be promoters, and connected persons.

This is at an earlier stage than previously possible under existing anti-avoidance legislation. It will also allow HMRC to challenge misleading information that promoters of tax avoidance communicate to taxpayers and release into the public domain.

Find more information.

7. Report a tax avoidance scheme to HMRC

You can report tax avoidance schemes and those offering you the schemes to HMRC. You can do this by using the Report tax fraud or avoidance online service.

You can submit this form anonymously. You do not have to give your name, address or email.

If you cannot use the online form, you can contact HMRC.