Policy paper

Tax administration: serial avoiders special regime

This applies to taxpayers who repeatedly use tax avoidance schemes.

Documents

Draft clause 63

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Draft explanatory notes clause 63

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Details

This legislation will require HM Revenue and Customs (HMRC) to issue a notice to the user of a tax avoidance scheme which HMRC has defeated. The notice will cover a 5 year period, placing an annual reporting requirement on the taxpayer.

Published 9 December 2015