Promoters of tax avoidance schemes
This Tax Information and Impact Note is about promoters of tax avoidance schemes.
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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.