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<p>In March 2020, Her Majesty’s Revenue and Customs (HMRC) published their strategy
for tackling promoters of tax avoidance schemes, including disguised remuneration
schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue
to take robust action against promoters of tax avoidance. The Promoter Strategy is
available on GOV.UK.</p><p> </p><p>HMRC are committed to challenging promoters, and
will always pursue penalties in appropriate cases, under the Disclosure of Tax Avoidance
Schemes (DOTAS), the Promoters of Tax Avoidance Schemes (POTAS) and the Enablers regimes.
The Government announced on 12 November further proposals in the L-Day package to
tackle promoters, which it will consult on in Spring.</p><p> </p><p>In 2019-20 HMRC
doubled the resources committed to tackling promoters and disrupting their business
models by persuading taxpayers to get out of avoidance at an early stage. HMRC now
have about 200 Full Time Equivalents working in this area; the teams use all the powers
available to HMRC to tackle promoters. HMRC do not have separately identified staff
pursuing each penalty type in isolation.</p>
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