HMRC has the power to stop persons promoting certain arrangements that may give rise to a tax advantage. HMRC can also require such persons to maintain certain conduct and monitor them if they fail to do so. This is known as the promoters of tax avoidance scheme (POTAS) regime. For an overview of the regime, see A7.301. For the key definitions, see A7.301A.
This article considers the threshold conditions for that apply for the purposes of issuing a conduct notice to a promoter. Conduct notices are discussed in A7.303, A7.304.
Threshold conditions for issue of a conduct notice
If a person is 'carrying on a business as a promoter' (see A7.301A) and has met one or more of the threshold conditions below in the previous three years, HMRC will consider whether to issue a conduct notice to that person1.
The HMRC officer may ignore cases where one or more threshold conditions are met but this can be considered insignificant. However, where threshold conditions 1–3, 5 or 6 are met,
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Web page updated on 17 Mar 2025 16:58