Guidance

Tackling promoters of tax avoidance draft guidance

Draft technical guidance covering changes to anti-avoidance regimes, published in Finance (No2) Bill 2021 which will strengthen the sanctions against those who promote or enable tax avoidance schemes.

• From: HM Revenue & Customs
• Published: 23 March 2021

Documents

Tackling promoters of tax avoidance draft guidance

ODT, 190 KB

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Details

The government is introducing legislation to strengthen the sanctions against those who promote or enable tax avoidance scheme, which changes the following anti-avoidance regimes:

• Disclosure of Tax Avoidance Schemes (DOTAS)
• Promoters of Tax Avoidance Schemes (POTAS)
• Penalties for Enablers of Defeated Tax Avoidance
• General Anti Abuse Rule (GAAR)
• Disclosure of Avoidance Schemes: VAT and other indirect taxes (DASVOIT)

You can read a summary of responses about tackling promoters of tax avoidance.

The draft guidance should be read alongside the legislation.

Published 23 March 2021