Guidance
Compliance checks: The Human Rights Act and penalties for breaches of the prohibition of promotion of certain tax avoidance arrangements (POP) legislation — CC/FS92
This factsheet tells you about your rights if HMRC is considering charging you a penalty under the prohibition of promotion of certain tax avoidance arrangements rules.
Documents
Details
Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Published 25 September 2026