IRRV Alert - week ending 15th April 2022 Part 1
Information Letters
News
Consultations
Clamping down on promoters of tax avoidance guidance (11 April 2022)
Guidance
Clamping down on promoters of tax avoidance guidance
Guidance for new legislation that enables HMRC to clamp down on promoters of tax avoidance.
- From:
- HM Revenue & Customs
- Published
- 2 March 2022
- Last updated
- 11 April 2022 — See all updates
Documents
Publication by HMRC of information about tax avoidance schemes — section 86 Part 6 Finance Act 2022
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Penalties for facilitating avoidance schemes involving non-resident promoters — section 91 schedule 13 Finance Act 2022
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Details
The government has introduced new legislation in Part 6 of the Finance Act 2022 to clamp down on promoters of tax avoidance. This includes:
- publication by HMRC of information about tax avoidance schemes — section 86 part 6 of Finance Act 2022
- penalties for facilitating avoidance schemes involving non-resident promoters — section 91 schedule 13 Finance Act 2022
This guidance is intended to help people understand this measure and how this will be applied in practice.
You can read a summary of responses about clamping down on promoters of tax avoidance.
The guidance should be read alongside the legislation: Finance Act 2022.
Published 2 March 2022
Last updated 11 April 2022 + show all updates