CONSULT.Outcome publishedConsultation · gov.uk
Strengthening tax avoidance sanctions and deterrents: discussion document
Proposals for sanctions for enablers and users of tax avoidance which is defeated by HMRC and consideration of further ways to influence those contemplating tax avoidance.
Last fetched 03 May 2026 · gov.uk
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As announced at Budget 2016, this consultation proposes a new penalty for those who enable tax avoidance and changes to the existing penalty legislation which applies to those who use avoidance which is defeated.
It also provides an overview of the chain of decisions avoidance users face as they consider trying to avoid tax and considers how best to influence these decisions.
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