Commentary

A7.310 Promoters of tax avoidance schemes—compliance with information notices

Administration and compliance

A7.310 Promoters of tax avoidance schemes—compliance with information notices

A7.310 Promoters of tax avoidance schemes—compliance with information notices

For the latest New Development, see ND.1740.

Promoters of tax avoidance schemes who satisfy one or more 'threshold conditions' relating to previous behaviour or who regularly promote avoidance schemes which are defeated are subject to a compliance regime. For an overview of the regime, see A7.301. This article considers the compliance required by HMRC in response to an information notice (see A7.309) issued to promoters subject to a monitoring notice (see A7.307–A7.308).

The promoters of tax avoidance schemes rules are also referred to as 'POTAS'.

Compliance with an information notice

The administrative provisions for information notices under the promoters of tax avoidance scheme rules are equivalent to similar provisions for compliance checks (see

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