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ARTICLE · 26 OCTOBER 2026

HMRC's New Anti-Avoidance Information Powers

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HMRC's new anti-avoidance information notices grant significantly broader powers to investigate tax avoidance promotion and facilitation, reaching beyond promoters to businesses and intermediaries. The regime introduces substantial financial and criminal sanctions for non-compliance, with penalties up to £1,000 daily and potential imprisonment of two years. Understanding who qualifies as a "connected person" and what information HMRC can demand is now critical for businesses and professional advisers i

United KingdomTax
Liam McKay
Liam McKay

HMRC has published guidance on the new anti-avoidance information notices (AAINs), contained in Part 6, 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 legislation.

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