Proposals for tackling promoters and enablers of National Insurance contributions avoidance schemes
This tax information and impact note is about legislative changes to the disclosure of tax avoidance schemes to stop National Insurance contributions avoidance.
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The measure proposes a series of legislative changes to the Disclosure of Tax Avoidance Schemes (DOTAS) regime to strengthen HMRC’s ability to further clamp down on the market for National Insurance contributions avoidance.