Policy paper

Prohibition of promotion of certain tax avoidance arrangements

HMRC guidance on sections 159 to 165 of the Finance Act 2026 to introduce new rules that prohibit the promotion of certain tax avoidance arrangements (POP).

• From: HM Revenue & Customs
• Published: 30 October 2026

Documents

Prohibiting promotion of certain tax avoidance arrangements

HTML

Details

This guidance explains the rules that apply to prohibit the promotion of certain tax avoidance arrangements.