Collection

Tax avoidance enablers

Who HMRC classifies as an enabler of tax avoidance, what the penalties are, and what to do if you may be liable.

• From: HM Revenue & Customs
• Published: 1 May 2018

Tax avoidance enablers guidance

• Identify who is classed as an enabler of tax avoidance
  • 30 April 2018
  • Guidance
• Changes to legislation of enablers of defeated tax avoidance schemes
  • 30 April 2018
  • Guidance
• How legislation affects enablers of abusive and defeated tax arrangements
  • 30 April 2018
  • Guidance
• How HMRC uses the GAAR Advisory Panel's opinions on tax avoidance
  • 30 April 2018
  • Guidance
• Identify tax avoidance enabler penalties and when to appeal
  • 21 September 2021
  • Guidance

GAAR Advisory Panel opinions

• GAAR Advisory Panel opinion of 29 July 2026: Disguised Remuneration arrangements using dual payments (enablers of defeated tax avoidance)
  • 25 August 2026
  • Guidance
• GAAR Advisory Panel opinion of 20 January 2023: Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property that involve a sub-sale and an annuity (enablers of defeated tax avoidance)
  • 11 April 2023
  • Guidance
• GAAR Advisory Panel opinion of 27 July 2022: Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property, involving an alternative finance agreement and a lease agreement (enablers of defeated tax avoidance)
  • 5 October 2022
  • Guidance

Tax avoidance enablers factsheets

• Compliance checks: information notices — enablers of defeated tax avoidance — CC/FS44
  • 23 June 2023
  • Guidance
• Compliance checks: penalties for enablers of defeated tax avoidance — CC/FS43
  • 16 March 2023
  • Guidance
• Compliance checks: The Human Rights Act and penalties for enablers of defeated tax avoidance — CC/FS45
  • 16 December 2025
  • Guidance

Published 1 May 2018