The short answer
How HMRC's 2026 anti-avoidance information notices work for promoters, enablers and connected people, including notice types, confidentiality and penalties.
HMRC has published technical guidance for a new anti-avoidance information notice regime, often shortened to AAIN. It allows HMRC to obtain information and documents from people it reasonably suspects are connected with the promotion or facilitation of tax avoidance. The regime is aimed at the activity around avoidance arrangements — promoters, enablers, connected people and relevant third parties — rather than replacing the normal rules for checking an individual taxpayer's return.
An AAIN is an information-gathering tool. HMRC does not need to prove a tax loss or first establish that the underlying arrangement is ineffective. The statutory threshold is whether the information is reasonably required for the stated anti-avoidance purpose. If you receive one, preserve the relevant records, read the exact statutory basis and response period, and obtain legal or tax advice where the request is broad or confidentiality restrictions apply.
This guide is separate from the broader HMRC Information Powers and Digital Records guide, which covers proposed changes to ordinary information and inspection powers. It is also separate from the HMRC Tax Avoidance Lists guide, which explains published scheme and promoter information rather than responding to a live notice.
AAINs target avoidance activity
Read the notice itself
Confidentiality may apply
What an AAIN is — and what it is not
The AAIN provisions operate alongside, rather than replacing, existing information powers. HMRC's technical guidance distinguishes them from taxpayer, third-party, financial-institution, identification and identity-unknown notices under Schedule 36 to the Finance Act 2008. Those ordinary notices continue to deal with information needed to check tax positions. AAINs deal with information relevant to promotion or facilitation of tax avoidance and related anti-avoidance action.
HMRC can use an AAIN without a completed finding that the arrangement caused a tax loss. It can also use one at different stages of engagement, from considering a person's activities through to monitoring action already taken under an anti-avoidance enactment. Receiving a notice therefore does not, on its own, prove that the recipient promoted an unlawful scheme or that a client has an underpayment.
The relevant anti-avoidance enactments include DOTAS, POTAS, the rules for penalties on enablers of defeated avoidance, DASVOIT for indirect taxes, Finance Act 2026 restrictions on promoting certain arrangements and several related powers covering publication, winding-up, freezing orders and joint liability. The notice should identify the statutory basis relevant to the request; do not assume that every AAIN involves the same underlying legislation.
Who can receive or be connected to a notice?
HMRC's definition of a connected person is deliberately wide. It can include a person HMRC reasonably suspects is, or was, contravening an anti-avoidance enactment, a person connected to that suspected person, or someone connected to arrangements that led to the possible contravention.
The technical guidance gives examples of connections involving a company and its directors, managers, secretaries, officers or employees; a partnership and its partners; and people involved in the same trust. A person may also be connected through involvement in making arrangements available, organising or managing them, or benefiting directly or indirectly from them. The word “connected” in this context is therefore not limited to a simple ownership test.
| Possible recipient or connection | Why HMRC may be interested |
|---|---|
| Promoter or scheme organiser | Design, marketing, availability or management of an arrangement |
| Enabler or intermediary | Facilitation or supply-chain activity connected with avoidance |
| Company officer or employee | Knowledge, control or records held within a promoter business |
| Financial institution | Records relevant to a connected person's arrangement or payments |
| Third party | Information about an identified connected person |
| Adviser or service provider | Documents, communications or implementation records in their possession or power |
Being in one of these groups does not automatically mean HMRC will issue a notice. The statutory purpose and the information reasonably required still matter.
The five AAIN types
The technical guidance identifies five statutory categories:
- Connected person notices can seek information from a person connected with the suspected anti-avoidance activity.
- Third-party notices can seek information about an identified connected person from another person.
- Unidentified connected person notices can seek information about a class or person whose identity is not yet known, subject to the relevant safeguards.
- Identification notices can require information that helps HMRC identify a person connected with the activity.
- Financial Institution Notices (FINs) can require information from a financial institution where the statutory conditions are met.
The notice type affects safeguards, possible appeal rights and penalty treatment. A FIN is not interchangeable with a standard taxpayer information notice, and the special maximum penalties for a FIN differ from the maximums for other AAIN categories.
What information can HMRC request?
Every AAIN must specify or describe the information required, the form and means of provision, a reasonable compliance period, the statutory provision relied upon and whether tribunal approval was involved. The request should be read literally: identify each item, the relevant period, the required format and any definition of a document or communication.
HMRC's examples of potentially relevant material include marketing documents, step plans, implementation manuals, client-onboarding records, fee structures, payment flows, introducer agreements, system exports and communications showing control or benefit. Records evidencing the supply chain — for example banks, card issuers, hosting providers, telephony or advertising networks — may also be relevant to possible promoter action.
An AAIN does not require information that is not in the recipient's possession or power. The guidance also recognises exceptions for personal records, journalistic material, legal professional privilege and certain auditor-held information. These exceptions are technical. Do not delete, redact or withhold material simply because it seems sensitive; map the request to the exact exception and take advice where privilege or personal data is involved.
Documents older than six years may only be required with the agreement of an authorised HMRC officer. That is not permission to discard older records: a record may still be relevant, and separate record-retention duties or a notice-specific requirement can apply.
Confidentiality restrictions
An AAIN may include a restriction preventing the recipient from disclosing that the notice exists or revealing its contents. The restriction can apply to disclosure to the connected person, a class of people covered by an unidentified-person notice, or another person who might pass the information on.
The restriction does not prevent disclosure for complying with the notice or seeking legal advice. HMRC's published technical guidance says the initial restriction applies for 12 months from the date of issue unless withdrawn earlier, and it may be extended for further 12-month periods where the statutory risk conditions are met. Check the notice for the precise restriction and permitted disclosures before discussing it with a client, colleague, bank or service provider.
Penalties and offences
Failure to comply, careless or deliberate inaccurate information, concealment or destruction of required records, and unauthorised disclosure can each create serious consequences. The published guidance describes criminal offences for failing to comply or concealing relevant information, subject to the statutory rules and any reasonable-excuse defence.
The civil penalty maximums are not one universal figure. The guidance states that concealing or disposing of required information can attract a penalty of £300 for a FIN or £20,000 for other information notices. For inaccurate information, the maximum is £3,000 per inaccuracy for a FIN and £20,000 for other notices. Breaching a non-disclosure requirement can attract £1,000 for a FIN or £10,000 for other notices. An enhanced penalty can apply where a person continues a significant failure and has received money or money's worth connected with the arrangements; an Upper Tribunal decision may be involved.
Before many penalties are assessed, HMRC must notify the recipient and provide 30 days to make representations. That deadline is not a general response period for the underlying notice. Use the notice and penalty notification separately, record every deadline and send any representation through the stated channel.
How to respond safely
Review an anti-avoidance information notice in five steps
- 1Check the recipient, notice category, statutory provision, information period, response format and compliance date.
- 2Preserve relevant documents and system exports immediately; do not conceal, destroy, overwrite or casually alter records.
- 3Create a request-to-document schedule showing what is held, where it is held, who controls it and whether a privilege or other exception may apply.
- 4Take legal or tax advice before relying on privilege, personal-record, auditor or possession-and-power limits, and check any confidentiality restriction.
- 5Submit an accurate response through the required method, retain proof and notify HMRC promptly if a supplied document is later found to be inaccurate.
If the notice relates to a live tax investigation, the HMRC Tax Investigations guide gives general compliance-check and COP8/COP9 context. It does not replace the AAIN's statutory requirements. For a penalty or decision, use the notice's review and appeal instructions and see the HMRC Penalties & Appeals guide.
Build a response record
Keep a dated copy of the notice, the internal request schedule, searches performed, documents supplied, questions raised with HMRC and proof of delivery. Separate factual production from legal analysis and mark any item withheld under a claimed exception. This creates an audit trail if HMRC asks why a document was unavailable or later alleges that the response was inaccurate. It also prevents a confidentiality restriction being overlooked by a wider team.
If the business uses shared drives, cloud systems or external providers, identify the custodian and preserve the relevant export in a read-only location. Do not change the original file merely to make it easier to read. Explain missing, corrupted or inaccessible records and keep evidence of recovery steps. A careful response record supports compliance; it is not a substitute for advice on the notice's scope or privilege.
Frequently Asked Questions
Does an AAIN mean HMRC has proved tax avoidance?
Is an AAIN the same as a normal HMRC information notice?
Can HMRC require documents older than six years?
Can I tell my client or adviser about an AAIN?
What is the penalty for inaccurate information?
How long do I have to make representations about a penalty?
Who can receive an anti-avoidance information notice?
Can I refuse an AAIN because the information is difficult to obtain?
Can an AAIN be appealed?
This guide explains the published UK AAIN framework as at 20 September 2026. A live notice, confidentiality restriction, privilege issue or penalty should be handled using the notice and professional advice, not by relying on a general summary.
Reconcile the response before submission
Have a second reviewer compare the request-to-document schedule with the final response, including attachments, redactions, privilege decisions and the required file format. Confirm that every unanswered item has an explanation and that the response does not accidentally disclose material covered by a non-disclosure restriction. Record the statutory deadline, the date sent, the delivery route and the person who approved the submission. If new information is found later, preserve the original response and contact HMRC through the route stated in the notice rather than silently replacing the file.
Official sources
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Review notes and assumptions
Reviewed
2026-09-20
Assumptions
- This guide summarises HMRC's technical information published on 9 September 2026; the notice itself, final legislation and case-specific legal advice control any live response.
- An AAIN is an information-gathering power connected with tax-avoidance activity, not a finding that a tax arrangement has failed or that a recipient owes a particular amount of tax.
- Penalty exposure depends on the notice, the information required, the recipient's conduct, reasonable excuse, appeal rights and whether the notice is a Financial Institution Notice.