Payroll Legislation

Clamping Down on Promoters of Tax Avoidance

Legislation

Clamping Down on Promoters of Tax Avoidance

Due Date

November 2020

Summary

The government is publishing a consultation on a package of measures to clamp down on promoters of tax avoidance. The package of measures builds on the Promoters Strategy, announced at Budget 2020, and the measures to strengthen existing anti-avoidance regimes will be legislated for in Finance Bill 2021.

HMRC is also publishing draft technical guidance on  the package of measures being legislated for in Finance Bill 2021.

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