HM Revenue & Customs (HMRC) has launched a consultation titled ‘Closing in on Promoter of Marketed Tax Avoidance’.
The consultation’s key objective is to gather public feedback on proposed measures to strengthen HMRC’s ability to combat promoters and enablers or tax avoidance schemes.
The government aims to make a significant impact on reducing the tax gap attributed to marketed tax avoidance through these proposals.
Key areas
Launched on 26 March 2025, and open until 11:59pm on 18 June 2025, the government is seeking views from members of the public, representative bodies and advisers, as well as businesses and individuals who may have receive marketing material, taken advice about, or used arrangements which seek to avoid tax.
The consultation focuses on four key areas:
- Expanding the Scope of the Disclosure of Tax Avoidance Schemes (DOTAS) Regime: Aiming to increase transparency and early detection of tax avoidance schemes.
- Introducing a Universal Stop Notice and Promoter Action Notice: Designed to swiftly halt the promotion of identifies avoidance schemes.
- Addressing Controlling Minds Behind Promotion: Implementing targeted obligations and enhanced information powers to hold key individuals accountable.
- Exploring Measures Targeting Legal Professionals: Considering actions against legal professionals involved in designing or promoting avoidance schemes.
The government says it will analyse the consultation responses and publish its response later this year.
Crackdown
The consultation aligns with the government’s announcement in the Autumn Budget 2024 that it would take stronger action against promoters of marketed tax avoidance, signifying a step change in the government’s ambition to close the tax gap.
This was followed up with information on its broader efforts announced in March’s Spring Statement, which included a crackdown on tax evasion and avoidance that is expected to raise an additional £1 billion over four years. Measures include increasing late payment penalties and hiring additional compliance staff.
Take part
For more details on the ‘Closing in on Promoters of Marketed Tax Avoidance’ consultation and to provide feedback, visit the official consultation here: Closing in on promoters of marketed tax avoidance – GOV.UK. All responses or enquiries should be sent to: ca.consultation@hmrc.gov.uk.
