This factsheet tells you about what happens if you promote certain tax avoidance schemes.
Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
This factsheet gives information about:
- the prohibition of promotion of certain tax avoidance (POP)
- what we mean by ‘promote’ and ‘arrangements’
- your rights if we’re considering penalties
- what to do if you disagree with a penalty decision