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POLICYWithdrawnPolicy paper · gov.uk

New proposals to clamp down on promoters of tax avoidance

This measure introduces new proposals designed to clamp down on promotors of tax avoidance arrangements.

Last fetched 04 May 2026 · gov.uk

Documents

Clause 1: Explanatory noteapplication/vnd.oasis.opendocument.text Clause 2: Explanatory noteapplication/vnd.oasis.opendocument.text Clause 3: Explanatory noteapplication/vnd.oasis.opendocument.text Clause 4: Explanatory noteapplication/vnd.oasis.opendocument.text New proposals to clamp down on promoters of tax avoidance Clause 1: Draft legislationapplication/pdf Clause 2: Draft legislationapplication/pdf Clause 3: Draft legislationapplication/pdf Clause 4: Draft legislationapplication/pdf

At a glance

TypePolicy paper

First published20 Jul 2021

Last updated20 Jul 2021

Organisations

HM Revenue & Customs

Topics

Tax avoidance

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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