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ARTICLE · 08 OCTOBER 2026

HMRC’s New Anti-avoidance Information Notice Powers

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HMRC has introduced anti-avoidance information notices (AAINs) under Part 6 of the Finance Act 2026, granting significantly broader powers to investigate tax avoidance promotion and facilitation. These notices can target a wide network of connected persons—including directors, advisers, and intermediaries—without requiring proof that tax was lost or that arrangements were ineffective. With substantial civil and criminal penalties for non-compliance, businesses and advisers must understand who ca

United KingdomTax
Adam Craggs
Adam Craggs
Liam McKay
Liam McKay

What you need to know

HMRC has published guidance on the new anti-avoidance information notices (AAINs), contained in Part 6 of the Finance Act 2026. The new powers give HMRC significantly broader information-gathering powers when investigating the promotion or facilitation of tax avoidance.

What is the key change?

AAINs allow HMRC to require information and documents from people it “reasonably suspects are connected with the promotion or facilitation of tax avoidance”.

Importantly, HMRC does not need to establish that:

  • tax has been lost
  • an avoidance arrangement is ineffective, or
  • the recipient has actually committed an offence.

The test is essentially whether the information is reasonably required for HMRC to monitor compliance with, or consider taking action under, specified anti-avoidance enactments.

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