Guidance
Compliance checks: prohibition of promotion of certain tax avoidance schemes — CC/FS91
This factsheet tells you about what happens if you promote certain tax avoidance schemes.
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Details
Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
This factsheet gives information about:
- the prohibition of promotion of certain tax avoidance (POP)
- what we mean by ‘promote’ and ‘arrangements’
- civil and criminal penalties
- your rights if we’re considering penalties
- what to do if you disagree with a penalty decision
- how to get help and support