The measure will allow HM Revenue and Customs (HMRC) to issue conduct notices to promoters and monitor promoters who breach a conduct notice. Monitored promoters will be subject to new information powers and penalties which will also apply to intermediaries that continue to represent them after the monitoring commences. The monitored promoter will be named by HMRC (the naming details will include information on why the conduct notice was breached) and required to inform its clients that it is being monitored by HMRC. Clients of monitored promoters will also be subject to certain obligations (which have a penalty for non-compliance) and extended time limits for assessments. The measure also includes a new requirement under the Disclosure of Tax Avoidance Schemes for further information to be provided by a promoter when requested by HMRC.