Draft Legislation: Closing in on promoters of marketed tax avoidance

HMRC are consulting on draft legislation on Closing in on promoters of marketed tax avoidance (‘the Consultation’) which was issued on 21 July 2025. 

The Consultation focuses on draft legislation in four 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

The Consultation closes on Monday 15 September.

If you have any comments on the draft legislation, please contact Steven who will be leading on the ATT response.