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 鈥� See all updates

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Promoters of tax avoidance schemes 鈥� guidance

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This guidance explains the rules that apply to promoters of tax avoidance schemes. 皇冠体育appse 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 22 April 2025 show all updates

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

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

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

  4. First published.

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