Corporate report
Named tax avoidance schemes, promoters, enablers and suppliers
Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes.
Documents
Evidence of marketing material used by tax avoidance promoters and suppliers (example PDF)
PDF, 925 KB, 5 pages
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Details
HMRC can publish information about tax avoidance schemes we are aware of, and about the people involved in the supply and marketing of these schemes.
We publish this information to:
- help anyone considering using these schemes to make more informed choices and steer clear of them
- encourage those already involved in these schemes to leave them
The term ‘tax avoidance schemes’ includes arrangements or proposed arrangements that are marketed to one or more individuals and employers for a fee.
For the purposes of these pages, we use the term ‘promoters’ to include promoters, other enablers and anyone else involved in the supply of tax avoidance schemes.
What HMRC may publish
The law allows HMRC to publish information about promoters, enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act 2022 (the ‘2022 legislation’), and under the following regimes:
- Promoters of Tax Avoidance Schemes (POTAS)
- Disclosure of Tax Avoidance Schemes (DOTAS)
- Enablers of Tax Avoidance (Enablers)
Read more information about each of the regimes and what HMRC can publish.
We can potentially publish information, including:
- details of promoters, enablers and other persons involved in the supply of arrangements
- information about the schemes
- details of specific actions we have taken
- any other information, including documents we consider appropriate for the purpose of identifying the scheme, promoter or supplier of the scheme
This will help inform taxpayers about the risks associated with the scheme, and protect public revenue.
This is not a complete list of all tax avoidance schemes currently being marketed. Neither is it a complete list of all promoters, enablers and suppliers.
There are other schemes, promoters, enablers and suppliers that HMRC cannot publish information about at this time.
If a tax avoidance scheme is not shown in the list, this does not mean that the scheme works or is in any way approved by HMRC. HMRC does not approve tax avoidance schemes for use.
If you are worried about tax avoidance, find out how to spot the signs, report it, and get help if you need it.
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