Proposals to close in on promoters of marketed tax avoidance
These measures are about the impacts of new proposals to close in on promoters of marketed tax avoidance.
↓
Linked documents
- Policy Paper Closing in on promoters of marketed tax avoidance
- Bill Amendment Draft legislation — Anti-avoidance information notices (accessible version)
- Bill Amendment Draft legislation — Disclosure of tax avoidance schemes: legal professionals (accessible version)
- Bill Amendment Draft legislation — Disclosure of tax avoidance schemes: offences and penalties (accessible version)
- Bill Amendment Draft legislation — Promoter action notices (accessible version)
- Bill Amendment Draft legislation — Universal stop regulations (accessible version)
▤ Verbatim text from source document
These documents set out the government’s proposals for closing in on promoters of marketed tax avoidance and its current understanding of the impacts they will have. Following a public consultation, the government published a summary of responses on 21 July 2025.
The proposals focus on 4 areas:
- expanding the scope of the disclosure of tax avoidance schemes (DOTAS) regime
- introducing a universal stop notice and promoter action notice
- tackling controlling minds and those behind the promotion of avoidance schemes through new highly targeted obligations and stronger information powers
- tackling legal professionals designing or contributing to the promotion of avoidance schemes