Officially

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HM Revenue and Customs gov.uk

Guidance: Compliance checks: prohibition of promotion of certain tax avoidance schemes — CC/FS91

Imported from official source

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

  • the prohibition of promotion of certain tax avoidance (POP)
  • what we mean by ‘promote’ and ‘arrangements’
  • your rights if we’re considering penalties

    • This is an extract. The publication continues at the source.

    Contains public sector information licensed under the Open Government Licence v3.0. Licence

    Read the original at the source: https://www.gov.uk/government/publications/compliance-checks-prohibition-of-promotion-of-certain-tax-avoidance-schemes-ccfs91

    Officially imported this from HM Revenue and Customs’s own source and shows an extract. If you work there, claiming the profile and verifying the domain lets you choose to show the full text here.

    Provenance

    Organization
    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
    Imported
    October 07, 2026 07:00
    Versions
    1 recorded
    Identity
    https://www.gov.uk/government/publications/compliance-checks-prohibition-of-promotion-o...

    Officially records where a publication came from, not whether it is true. Imported records are reproduced from an organization's own official source.