HMRC consult on a range of new measures to close in on promoters of tax avoidance.

These include proposals that would give HMRC additional powers and stronger sanctions, allowing HMRC to more efficiently and effectively disrupt the business model promoters rely on. The government’s intent is to make a step change in efforts to close in on the small number of remaining promoters of tax avoidance. 

In particular, the Government is seeking views on proposals in four 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
• exploring options to tackle legal professionals designing or contributing to the promotion of avoidance schemes

There is a 12 week consultation period until 18 June 2025, and if you have any views or comments that can be used to help shape the ATT's response, please email Steven