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Publication of suspected tax avoidance schemes—overview

With effect from 24 February 2022¹, HMRC can publish details of suspected tax avoidance schemes and any person suspected of making the scheme available to taxpayers. HMRC can publish any information that the authorised HMRC officer² considers appropriate for the purpose of informing taxpayers of the risks associated with the scheme or protecting the public revenue³. The aim of the provision is to better inform taxpayers of the risks of relevant schemes, so that they can identify and steer clear of the schemes or exit them⁴. For some case studies involving this provision, see the HMRC guidance ('Publication by HMRC of information about tax avoidance schemes – section 86 Part 6 Finance Act 2022, para 6').

Prior to this date, HMRC already had multiple powers to publish details of promoters of tax avoidance schemes. Due to changes to the promoters of tax avoidance scheme (POTAS) regime introduced by FA 2021, HMRC