Tackling promoters of tax avoidance

The measure

The government will consult shortly on the introduction of a new criminal offence for promoters of tax avoidance who fail to comply with a legal notice from HMRC to stop promoting a tax avoidance scheme. The government will also consult on expediting the disqualification of directors of companies involved in promoting tax avoidance including those who exercise control or influence over a company.  

Who will be affected?

The proposed criminal offence will apply to those tax promoters who are issued with a legal notice from HMRC to stop promoting tax avoidance schemes.

When will the measure come into effect?

The date when changes are to take effect will depend on the consultation process and outcomes.