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: 22 April 2025
  Show all updates

  1. 22 April 2025

     Sections 4.1 and 4.2 have been updated to clarify who has the power to give and the conditions for stop notices.

  2. 9 February 2022

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

  3. 2 September 2015

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

  4. 12 February 2015

     First published.

Documents

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.