Policy paper

Proposals to close in on promoters of marketed tax avoidance

These measures are about the impacts of new proposals to close in on promoters of marketed tax avoidance.

• From: HM Revenue & Customs
• Published: 21 July 2025

Documents

Closing in on promoters of marketed tax avoidance

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Draft legislation — Anti-avoidance information notices

PDF, 547 KB, 15 pages

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Draft legislation — Anti-avoidance information notices (accessible version)

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Draft legislation — Disclosure of tax avoidance schemes: legal professionals

PDF, 199 KB, 5 pages

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Draft legislation — Disclosure of tax avoidance schemes: legal professionals (accessible version)

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Draft legislation — Disclosure of tax avoidance schemes: offences and penalties

PDF, 397 KB, 13 pages

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Draft legislation — Disclosure of tax avoidance schemes: offences and penalties (accessible version)

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Draft legislation — Promoter action notices

PDF, 226 KB, 6 pages

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Draft legislation — Promoter action notices (accessible version)

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Draft legislation — Universal stop regulations

PDF, 192 KB, 5 pages

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Draft legislation — Universal stop regulations (accessible version)

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Explanatory note — Anti-avoidance information notices

ODT, 13.1 KB

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Explanatory note — Disclose of tax avoidance schemes legal professionals

ODT, 13.2 KB

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Explanatory note — Disclosure of tax avoidance schemes offences and penalties combined

ODT, 13.4 KB

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Explanatory note — Promoter action notices

ODT, 13.3 KB

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Explanatory note — Universal stop notices

ODT, 12.9 KB

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Details

These measures set out the government’s current understanding of the impacts its proposals in a consultation on closing in on promoters of marketed tax avoidance. The government published a summary of responses to the consultation on 21 July 2025.

The proposals focus on 4 areas:

• expanding the scope of the disclosure of tax avoidance schemes (DOTAS) regime
• introducing a universal stop notice and promoter action notice
• tackling controlling minds and those behind the promotion of avoidance schemes through new highly targeted obligations and stronger information powers
• tackling legal professionals designing or contributing to the promotion of avoidance schemes

Published 21 July 2025