Policy paper

New proposals to clamp down on promoters of tax avoidance

This measure introduces new proposals designed to clamp down on promotors of tax avoidance arrangements.

• From: HM Revenue & Customs
• Published: 20 July 2021

Documents

New proposals to clamp down on promoters of tax avoidance

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Clause 1: Draft legislation

PDF, 78.4 KB, 2 pages

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Clause 1: Explanatory note

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Clause 2: Draft legislation

PDF, 78.2 KB, 2 pages

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Clause 2: Explanatory note

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Clause 3: Draft legislation

PDF, 169 KB, 6 pages

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Clause 3: Explanatory note

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Clause 4: Draft legislation

PDF, 81 KB, 1 page

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Clause 4: Explanatory note

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Details

The introduction of these new proposals will:

• make sure promoters face tougher action to discourage them from operating
• disrupt their activities
• do more to support customers to steer clear of and leave tax avoidance arrangements

Read the ‘Clamping down on promoters of tax avoidance’ consultation and summary of responses.

Published 20 July 2021