CONSULT.Outcome publishedConsultation · gov.uk
Tackling promoters of tax avoidance
We welcome views on proposals to tackle promoters, and other enablers, of tax avoidance schemes that would reduce their scope to market these schemes.
Last fetched 03 May 2026 · gov.uk
Detail
The consultation seeks views on proposals to strengthen the sanctions against those who promote or enable tax avoidance scheme, which propose changes to the following anti-avoidance regimes:
- Disclosure of Tax Avoidance Schemes (DOTAS)
- Promoters of Tax Avoidance Schemes (POTAS)
- Penalties for Enablers of Defeated Tax Avoidance
- General Anti Abuse Rule (GAAR)
- Disclosure of Avoidance Schemes: VAT and other indirect taxes (DASVOIT)
The consultation should be read alongside draft legislation, which has been published today (21 July 2020).
You can read the consultation document on this page, and you can also read HMRC’s:
- call for evidence on tackling disguised remuneration
- draft guidance on tackling promoters of tax avoidance
Please note that due to coronavirus (COVID-19), our offices are closed and responses will need to be submitted using email.
Documents