Promoters of tax avoidance schemes
This Tax Information and Impact Note is about promoters of tax avoidance schemes.
PDF, 21.8KB, 3 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.
The legislation allows HM Revenue and Customs to issue conduct notices to promoters and subsequently monitor promoters who breach a conduct notice. Monitored promoters are subject to new information powers and penalties which will also apply to intermediaries that continue to represent them after the monitoring commences, aimed at ensuring the 2014 legislation functions as intended.