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 鈥� See all updates

Documents

Promoters of tax avoidance schemes: guidance

HTML

Details

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.

Updates to this page

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

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

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

  3. First published.

Sign up for emails or print this page

Related content