Corporate report: Named tax avoidance schemes, promoters, enablers and suppliers

HMRC can publish information about tax avoidance schemes we are aware of, and about the people involved in the supply and marketing of these schemes.

The term ‘tax avoidance schemes’ includes arrangements or proposed arrangements that are marketed to one or more individuals and employers for a fee.

For the purposes of these pages, we use the term ‘promoters’ to include promoters, other enablers and anyone else involved in the supply of tax avoidance schemes.

The law allows HMRC to publish information about promoters, enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act 2022 (the ‘2022 legislation’), and under the following regimes:

We can potentially publish information, including:

This will help inform taxpayers about the risks associated with the scheme, and protect public revenue.

This is not a complete list of all tax avoidance schemes currently being marketed. Neither is it a complete list of all promoters, enablers and suppliers.

There are other schemes, promoters, enablers and suppliers that HMRC cannot publish information about at this time.