The rules enable HMRC to publish information about tax avoidance schemes and persons suspected to be promoters of those schemes, including those based offshore, to better inform taxpayers of the risks involved so that they can identify and steer clear of the schemes or exit them. All information will be published on gov.uk and will be freely available.

The changes to the current rules mean that the names of suspected promoters of such schemes can be published at an earlier stage than is currently possible under existing anti-avoidance legislation.