Guidance

Promoters of tax avoidance schemes: guidance

HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014.

• From: HM Revenue & Customs
• Published: 12 February 2015
• Last updated: 9 February 2022 — See all updates

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Promoters of tax avoidance schemes: guidance

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This guidance explains the rules that apply to promoters of tax avoidance schemes. These rules aim to deter the development and use of avoidance schemes by influencing the behaviour of promoters, their intermediaries and clients.

Published 12 February 2015
Last updated 9 February 2022 + show all updates

1. 9 February 2022

   New guidance at sections 4 'Stop Notices' and Section 5 'Conduct Notices' has been added.

2. 2 September 2015

   Dates in promoters of tax avoidance schemes: guidance pdf amended.

3. 12 February 2015

   First published.