Guidance
Clamping down on promoters of tax avoidance guidance
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
Documents
Details
The government has introduced new legislation in Part 6 of the Finance Act 2022 to clamp down on promoters of tax avoidance. This includes:
- publication by HMRC of information about tax avoidance schemes — section 86 part 6 of Finance Act 2022
- penalties for facilitating avoidance schemes involving non-resident promoters — section 91 schedule 13 Finance Act 2022
This guidance is intended to help people understand this measure and how this will be applied in practice.
You can read a summary of responses about clamping down on promoters of tax avoidance.
The guidance should be read alongside the legislation: Finance Act 2022.
Updates to this page
Published 2 March 2022Last updated 11 April 2022 + show all updates
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Information regarding penalties for facilitating avoidance schemes involving non-resident promoters has been added.
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First published.