These measures are about the impacts of new proposals to close in
on promoters of marketed tax avoidance.
From: HM Revenue &
Customs
Published 21 July 2025
Documents
Closing in on promoters of
marketed tax avoidance
HTML
Draft legislation —
Anti-avoidance information notices
PDF, 547
KB, 15 pages
Draft legislation —
Anti-avoidance information notices (accessible
version)
HTML
Draft legislation — Disclosure
of tax avoidance schemes: legal professionals
PDF, 199
KB, 5 pages
Draft legislation — Disclosure
of tax avoidance schemes: legal professionals (accessible
version)
HTML
Draft legislation — Disclosure
of tax avoidance schemes: offences and penalties
PDF, 397
KB, 13 pages
Draft legislation — Disclosure
of tax avoidance schemes: offences and penalties (accessible
version)
HTML
Draft legislation — Promoter
action notices
PDF, 226
KB, 6 pages
Draft legislation — Promoter
action notices (accessible version)
HTML
Draft legislation — Universal
stop regulations
PDF, 192
KB, 5 pages
Draft legislation — Universal
stop regulations (accessible version)
HTML
Explanatory note —
Anti-avoidance information notices
ODT, 13.1 KB
Explanatory note — Disclose of
tax avoidance schemes legal professionals
ODT, 13.2 KB
Explanatory note — Disclosure of
tax avoidance schemes offences and penalties
combined
ODT, 13.4 KB
Explanatory note — Promoter
action notices
ODT, 13.3 KB
Explanatory note — Universal
stop notices
ODT, 12.9 KB
Details
These measures set out the government's current understanding of
the impacts its proposals in a consultation on closing in on
promoters of marketed tax avoidance. The government published
a summary of
responses to the consultation on 21 July 2025.
The proposals focus on 4 areas:
- expanding the scope of the disclosure of tax avoidance
schemes (DOTAS) regime
- introducing a universal stop notice and promoter action
notice
- tackling controlling minds and those behind the promotion of
avoidance schemes through new highly targeted obligations and
stronger information powers
- tackling legal professionals designing or contributing to the
promotion of avoidance schemes
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