Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many providers of tax avoidance schemes paid HMRC a penalty in 2018.

HMRC’s top priority in dealing with the promoters of tax avoidance schemes is to change their behaviour so that they stop this activity altogether. HMRC uses a range of powers to achieve this, including the Promoters of Tax Avoidance Schemes legislation. As a result of HMRC’s concerted action against them, a number of major promoters have co-operated with HMRC and have either stopped selling schemes or ceased in business altogether.

Providers of tax avoidance schemes face penalties if they fail to comply with their obligations under the Disclosure of Tax Avoidance Schemes or Promoters of Tax Avoidance Schemes regimes, or if they enable another person to use tax avoidance arrangements which HMRC later defeats.