{"id":7077348,"date":"2026-10-05T21:18:33","date_gmt":"2026-10-05T21:18:33","guid":{"rendered":"https:\/\/fivemor.com\/?p=7077348"},"modified":"2026-10-05T21:18:33","modified_gmt":"2026-10-05T21:18:33","slug":"the-pain-of-aains-hmrcs-new-powers-to-tackle-tax-avoidance","status":"publish","type":"post","link":"https:\/\/fivemor.com\/?p=7077348","title":{"rendered":"The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div>\n<p class=\"has-text-align-center has-menzies-grey-color has-menzies-yellow-background-color has-text-color has-background has-link-color wp-elements-92bd18635097208d2bce00780d449b35\"><strong>HMRC continue their quest to tackle promoters of marketed tax avoidance and one way they can now do so is through new information gathering powers under Finance Act 2026. The powers are wider-reaching than HMRC\u2019s existing information powers so if you receive one it does not necessarily mean HMRC suspect that you are part of a tax avoidance scheme, however, the notices should be taken very seriously as they can come with punitive penalties for non-compliance.\u00a0\u00a0<\/strong><\/p>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<h2 class=\"wp-block-heading\" id=\"h-what-is-the-new-anti-avoidance-information-notice-aain-nbsp\"><strong>What is the new <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-menzies-blue-color\">Anti-avoidance information notice (AAIN)<\/mark>?<\/strong>\u00a0<\/h2>\n<p>As of 18 March 2026 when Finance Act 2026 received Royal Assent, HMRC have new information notice powers to obtain information and documents where HMRC reasonably suspect a person is connected with the promotion or facilitation of tax avoidance. It is effectively therefore a new information gathering tool, in addition to HMRC\u2019s existing powers under <a href=\"https:\/\/www.menzies.co.uk\/hmrc-information-notices\/\" target=\"_blank\" rel=\"noreferrer noopener\">Schedule 36 Finance Act 2008. <\/a>\u00a0<\/p>\n<p>Importantly, the use of an AAIN is not dependent on proof of a tax loss, or finding that a tax scheme is ineffective. The purpose of these new information powers is to investigate activities related to the promotion of tax avoidance and this means an individual or business may receive an AAIN even though they are not directly involved in any tax avoidance scheme as a taxpayer or promoter.\u00a0\u00a0\u00a0<\/p>\n<p>An AAIN can include a request for documents that originate not more than six years before the notice, but this is not a limitation period as an authorised HMRC officer can permit a longer lookback period. However, the information requested must remain reasonably required, and the time limits of the underlying anti-avoidance enactment remain relevant.\u00a0\u00a0\u00a0<\/p>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-who-might-receive-an-aain\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-menzies-blue-color\">WHO MIGHT RECEIVE AN AAIN?<\/mark><\/h2>\n<p class=\"has-text-align-center\">There are five categories of AAIN, as follows:\u00a0<\/p>\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column has-menzies-grey-background-color has-background is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading has-text-align-center has-menzies-yellow-color has-text-color has-link-color wp-elements-a4859a2dd5593ee7a192947ebf9c0c54\" id=\"h-connected-person-notices-nbsp\"><strong><strong><strong>Connected person notices<\/strong>\u00a0<\/strong><\/strong><\/h3>\n<hr class=\"wp-block-separator has-text-color has-menzies-yellow-color has-alpha-channel-opacity has-menzies-yellow-background-color has-background\"\/>\n<p class=\"has-text-align-center has-menzies-yellow-color has-text-color has-link-color wp-elements-df0081a8196295cacea041ccb0e0cb39\">A connected person is someone that HMRC reasonably suspect is or has been contravening an anti-avoidance enactment, or is connected to a person contravening an anti-avoidance enactment. The definition of connection is wide, but could include for example a company and its directors; a partnership and its members; or something as broad as a connection between two people where one is accustomed to taking instructions from the other.\u00a0\u00a0<\/p>\n<p class=\"has-text-align-center has-menzies-yellow-color has-text-color has-link-color wp-elements-b6a59f43abdd03cc1467d0f40d9c705c\">No approval is required by HMRC to issue this notice, but they have the option to obtain tribunal approval and may do so where they suspect the notice might be challenged, for example if the scope of the notice is far-reaching.\u00a0\u00a0<\/p>\n<\/div>\n<\/div>\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column has-menzies-biege-background-color has-background is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading has-text-align-center has-menzies-yellow-color has-text-color\" id=\"h-third-party-notices-nbsp\"><strong><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-menzies-grey-color\"><strong>Third-party notices<\/strong>\u00a0<\/mark><\/strong><\/strong><\/h3>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<p class=\"has-text-align-center has-menzies-biege-background-color has-background\">Like a Schedule 36 information notice, HMRC have to obtain agreement from the connected person, or otherwise obtain tribunal approval, before issuing an AAIN to a third-party.\u00a0\u00a0<\/p>\n<\/div>\n<div class=\"wp-block-column has-menzies-yellow-background-color has-background is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading has-text-align-center\" id=\"h-unidentified-connected-person-notices-nbsp\"><strong><strong><strong>Unidentified connected person notices<\/strong>\u00a0<\/strong><\/strong><\/h3>\n<hr class=\"wp-block-separator has-text-color has-menzies-grey-color has-alpha-channel-opacity has-menzies-grey-background-color has-background\"\/>\n<p class=\"has-text-align-center\">Unidentified connected person includes a connected person where the identify is not known, or a class of people where all the individual identifies are not known to HMRC but at least one member of that group is a connected person. HMRC have to obtain tribunal approval in this case, and the information notice can only require information that HMRC cannot readily obtain from other sources.\u00a0\u00a0<\/p>\n<\/div>\n<\/div>\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column has-menzies-grey-background-color has-background is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading has-text-align-center has-menzies-yellow-color has-text-color\" id=\"h-identification-notices-nbsp\"><strong>Identification notices<\/strong>\u00a0<\/h3>\n<hr class=\"wp-block-separator has-text-color has-menzies-yellow-color has-alpha-channel-opacity has-menzies-yellow-background-color has-background\"\/>\n<p class=\"has-text-align-center has-menzies-yellow-color has-text-color has-link-color wp-elements-eb2ec4d92e8089c049b558375e5d065a\">These notices are limited to requiring identifying information, such as name, address, and date of birth, where this information is not already available to HMRC from another source. This type of notice might be issued where HMRC have an \u2018unidentified connected person\u2019 as above. To send this type of notice HMRC first need approval of either an authorised officer or the tribunal.<\/p>\n<\/div>\n<div class=\"wp-block-column has-menzies-biege-background-color has-background is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading has-text-align-center has-menzies-yellow-color has-text-color\" id=\"h-financial-institution-notices-fin-nbsp\"><strong><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-menzies-grey-color\"><strong><strong>Financial institution notices (FIN)<\/strong>\u00a0<\/strong><\/mark><\/strong><\/strong><\/h3>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<p class=\"has-text-align-center\">This is an information notice sent to a financial institution such as a bank or credit card issuer. Approval from the tribunal must be obtained before HMRC can issue a FIN which is different to a Schedule 36 FIN where tribunal approval is not mandatory. Similarly to Schedule 36 however, HMRC will ordinarily have to supply the connected person with a copy of the notice and a summary of the reasons for requesting the information.\u00a0<\/p>\n<\/div>\n<\/div>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<p><a id=\"\"\/><\/p>\n<div id=\"splits-block_06432e0681d5afebe22386bb825ed25d\" class=\"text-split\" style=\"background-color: var(--);\">\n<div class=\"uk-container p-t-none p-b-none\">\n<div class=\"text-split-container\">\n<div class=\"text-split-title animatable fadeInDown animationDelayone\">\n<h2 class=\"modTitle\">What will <strong class=\"yellow\">the AAIN<\/strong> contain?<\/h2>\n<\/p><\/div>\n<div class=\"text-split-text animatable fadeInDown animationDelaytwo\">\n<p><span class=\"TextRun SCXW58696717 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;38d94c7d-5452-5df5-8e19-50a42be9c2d8|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469777841,&quot;Arial&quot;,469777842,&quot;&quot;,469777843,&quot;Arial&quot;,469777844,&quot;Arial&quot;,469769226,&quot;Arial&quot;,335551500,&quot;4278190080&quot;,201342446,&quot;0&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;0&quot;,201341986,&quot;0&quot;,268442635,&quot;20&quot;,469775450,&quot;Menzies style&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Menziesstyle&quot;,335572020,&quot;1&quot;,469777929,&quot;Menzies style Char&quot;,469778324,&quot;Normal&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;5ce8eee4-c945-545b-8921-b79a4997f488|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;0&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;0&quot;,469777841,&quot;Arial&quot;,469777842,&quot;&quot;,469777843,&quot;Arial&quot;,469777844,&quot;Arial&quot;,201341986,&quot;0&quot;,469769226,&quot;Arial&quot;,335551500,&quot;4278190080&quot;,268442635,&quot;20&quot;,469775450,&quot;Menzies style Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;MenziesstyleChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,469777929,&quot;Menzies style&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Each AAIN must be very specific and will depend on the type of notice as above, but <\/span><span class=\"NormalTextRun SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\">every notice <\/span><span class=\"NormalTextRun SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\">will need to <\/span><span class=\"NormalTextRun SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\">include what information HMRC <\/span><span class=\"NormalTextRun SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\">are<\/span><span class=\"NormalTextRun SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\"> requesting, how this should be provided to HMRC, a note of the statutory provision (this will be Finance Act 2026<\/span><span class=\"NormalTextRun SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\"> and the section will depend on the type of notice), and whether there is tribunal approval or not. It also <\/span><span class=\"NormalTextRun AdvancedProofingIssueV2Themed SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\">has to<\/span> <span class=\"NormalTextRun SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\">contain<\/span><span class=\"NormalTextRun SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\"> a \u2018reasonable\u2019 deadline to comply. <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\">Usually<\/span><span class=\"NormalTextRun SCXW58696717 BCX8\" data-ccp-parastyle=\"Menzies style\"> HMRC offer 30 days to respond to information notices before imposing penalties.\u00a0<\/span><\/span><span class=\"EOP Selected SCXW58696717 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<p><!-- POPUP CONTENT --><\/p>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<h2 class=\"wp-block-heading\" id=\"h-what-should-i-do-if-i-receive-a-notice-nbsp\"><strong>What should I do if I <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-menzies-yellow-color\">receive a notice<\/mark>?<\/strong>\u00a0<\/h2>\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>Firstly, you should take any kind of information notice seriously, and make a note of the deadline. If you miss the deadline to respond to a notice, you will likely receive a penalty. The fixed initial penalty for non-compliance is \u00a3300 for FINs, but <strong>\u00a35,000<\/strong> for any other type of notice. This is a lot more than the \u00a3300 for failure to complying with a Schedule 36 information notice. There are subsequent daily penalties and again these are more stringent, being \u00a360 for FINs but \u00a31,000 for each day for all other types of notice.\u00a0\u00a0<\/p>\n<p>There are further penalties for concealing information, or providing inaccurate information, with penalties of up to \u00a320,000 for each type of offence. It is an offence, for example, to receive a notice, and then destroy or dispose of the information that HMRC have requested.\u00a0\u00a0<\/p>\n<\/div>\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>If you believe that HMRC have requested information that is not reasonably required, or if the request is unduly onerous or not in your possession or power to provide, then it may be possible to appeal the notice. Appeals can be made against any notice, unless tribunal approval has already been granted to HMRC, in which case the notice must be complied with and there is no scope to appeal.\u00a0\u00a0\u00a0<\/p>\n<p><a href=\"https:\/\/www.menzies.co.uk\/appealing-hmrc-decisions\/\" target=\"_blank\" rel=\"noreferrer noopener\">Appeals<\/a> can also be made against penalties if there is a valid reasonable excuse for the failure to comply.\u00a0\u00a0\u00a0<\/p>\n<\/div>\n<\/div>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<p><a id=\"\"\/><\/p>\n<div id=\"splits-block_4e787a94baecfc672e0dc8e6cb0ce30d\" class=\"text-split\" style=\"background-color: var(--);\">\n<div class=\"uk-container p-t-none p-b-none\">\n<div class=\"text-split-container\">\n<div class=\"text-split-text animatable fadeInDown animationDelaytwo\">\n<p><span class=\"TextRun SCXW123239452 BCX8\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW123239452 BCX8\" data-ccp-parastyle=\"Menzies style\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;38d94c7d-5452-5df5-8e19-50a42be9c2d8|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469777841,&quot;Arial&quot;,469777842,&quot;&quot;,469777843,&quot;Arial&quot;,469777844,&quot;Arial&quot;,469769226,&quot;Arial&quot;,335551500,&quot;4278190080&quot;,201342446,&quot;0&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;0&quot;,201341986,&quot;0&quot;,268442635,&quot;20&quot;,469775450,&quot;Menzies style&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Menziesstyle&quot;,335572020,&quot;1&quot;,469777929,&quot;Menzies style Char&quot;,469778324,&quot;Normal&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;5ce8eee4-c945-545b-8921-b79a4997f488|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;0&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;0&quot;,469777841,&quot;Arial&quot;,469777842,&quot;&quot;,469777843,&quot;Arial&quot;,469777844,&quot;Arial&quot;,201341986,&quot;0&quot;,469769226,&quot;Arial&quot;,335551500,&quot;4278190080&quot;,268442635,&quot;20&quot;,469775450,&quot;Menzies style Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;MenziesstyleChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,469777929,&quot;Menzies style&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">If you have any concerns <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW123239452 BCX8\" data-ccp-parastyle=\"Menzies style\">regarding<\/span><span class=\"NormalTextRun SCXW123239452 BCX8\" data-ccp-parastyle=\"Menzies style\"> an AAIN, or if you are involved in a tax avoidance scheme and need support <\/span><span class=\"NormalTextRun SCXW123239452 BCX8\" data-ccp-parastyle=\"Menzies style\">settling with HMRC, please contact the Menzies Tax Disputes and Disclosures team for confidential advice.\u00a0<\/span><\/span><span class=\"EOP Selected SCXW123239452 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<p><!-- POPUP CONTENT --><\/p>\n<div class=\"flexBox alignCenter justifyCenter flexDirColumn\">\n<h2 class=\"modTitle\">Contact Our <span class=\"yellow\">Experts<\/span><\/h2>\n<div class=\"author author-100 flexBox alignCenter justifyCenter p-b-medium\">\n<div class=\"author-image-wrapper fadeInUp animationDelayone animatable\">\n<div class=\"author__image\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.menzies.co.uk\/wp-content\/uploads\/2022\/06\/Georgia_Gibson-Smith_582x582.jpg\" alt=\"\"\/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p class=\"flexBox justifyCenter p-t-small\"><a href=\"https:\/\/www.menzies.co.uk\/insights\" class=\"readon solid blue\">Back to Insights<\/a><\/p>\n<\/p><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>HMRC continue their quest to tackle promoters of marketed tax avoidance and one way they can now do so is through new information gathering powers under Finance Act 2026. The powers are wider-reaching than HMRC\u2019s existing information powers so if you receive one it does not necessarily mean HMRC suspect that you are part of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7077349,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11759],"tags":[237860,7304,80850,8980,5351,9640,7356],"dealstore":[],"offerexpiration":[],"class_list":["post-7077348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-aains","tag-avoidance","tag-hmrcs","tag-pain","tag-powers","tag-tackle","tag-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance - Som2ny Network<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fivemor.com\/?p=7077348\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance - Som2ny Network\" \/>\n<meta property=\"og:description\" content=\"HMRC continue their quest to tackle promoters of marketed tax avoidance and one way they can now do so is through new information gathering powers under Finance Act 2026. The powers are wider-reaching than HMRC\u2019s existing information powers so if you receive one it does not necessarily mean HMRC suspect that you are part of [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fivemor.com\/?p=7077348\" \/>\n<meta property=\"og:site_name\" content=\"Som2ny Network\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-05T21:18:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.menzies.co.uk\/wp-content\/uploads\/2022\/06\/Georgia_Gibson-Smith_582x582.jpg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/fivemor.com\/?p=7077348#article\",\"isPartOf\":{\"@id\":\"https:\/\/fivemor.com\/?p=7077348\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/fivemor.com\/#\/schema\/person\/b85e3c3dc0e1daea076524dc8810c371\"},\"headline\":\"The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance\",\"datePublished\":\"2026-10-05T21:18:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/fivemor.com\/?p=7077348\"},\"wordCount\":1004,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/fivemor.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/fivemor.com\/?p=7077348#primaryimage\"},\"thumbnailUrl\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/10\/Georgia_Gibson-Smith_582x582.jpg\",\"keywords\":[\"AAINs\",\"Avoidance\",\"HMRCs\",\"Pain\",\"Powers\",\"Tackle\",\"tax\"],\"articleSection\":[\"Accounting\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/fivemor.com\/?p=7077348#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/fivemor.com\/?p=7077348\",\"url\":\"https:\/\/fivemor.com\/?p=7077348\",\"name\":\"The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance - Som2ny Network\",\"isPartOf\":{\"@id\":\"https:\/\/fivemor.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/fivemor.com\/?p=7077348#primaryimage\"},\"image\":{\"@id\":\"https:\/\/fivemor.com\/?p=7077348#primaryimage\"},\"thumbnailUrl\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/10\/Georgia_Gibson-Smith_582x582.jpg\",\"datePublished\":\"2026-10-05T21:18:33+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/fivemor.com\/?p=7077348#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/fivemor.com\/?p=7077348\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/fivemor.com\/?p=7077348#primaryimage\",\"url\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/10\/Georgia_Gibson-Smith_582x582.jpg\",\"contentUrl\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/10\/Georgia_Gibson-Smith_582x582.jpg\",\"width\":582,\"height\":582},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/fivemor.com\/?p=7077348#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/fivemor.com\/?bp_activities=1\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/fivemor.com\/#website\",\"url\":\"https:\/\/fivemor.com\/\",\"name\":\"Som2ny Network\",\"description\":\"Daily Deals\",\"publisher\":{\"@id\":\"https:\/\/fivemor.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/fivemor.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/fivemor.com\/#organization\",\"name\":\"Som2ny Network\",\"url\":\"https:\/\/fivemor.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/fivemor.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/07\/4a0953c4-logo-300x86-1.png\",\"contentUrl\":\"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/07\/4a0953c4-logo-300x86-1.png\",\"width\":300,\"height\":86,\"caption\":\"Som2ny Network\"},\"image\":{\"@id\":\"https:\/\/fivemor.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/fivemor.com\/#\/schema\/person\/b85e3c3dc0e1daea076524dc8810c371\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/fivemor.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/729ae85bf62b9917e93538db2f2688ca?s=96&r=g&default=https%3A%2F%2Ffivemor.com%2Fwp-content%2Fplugins%2Fbuddypress-first-letter-avatar%2Fimages%2Fdefault%2F96%2Flatin_a.png\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/729ae85bf62b9917e93538db2f2688ca?s=96&r=g&default=https%3A%2F%2Ffivemor.com%2Fwp-content%2Fplugins%2Fbuddypress-first-letter-avatar%2Fimages%2Fdefault%2F96%2Flatin_a.png\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/fivemor.com\"],\"url\":\"https:\/\/fivemor.com\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance - Som2ny Network","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fivemor.com\/?p=7077348","og_locale":"en_US","og_type":"article","og_title":"The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance - Som2ny Network","og_description":"HMRC continue their quest to tackle promoters of marketed tax avoidance and one way they can now do so is through new information gathering powers under Finance Act 2026. The powers are wider-reaching than HMRC\u2019s existing information powers so if you receive one it does not necessarily mean HMRC suspect that you are part of [&hellip;]","og_url":"https:\/\/fivemor.com\/?p=7077348","og_site_name":"Som2ny Network","article_published_time":"2026-10-05T21:18:33+00:00","og_image":[{"url":"https:\/\/www.menzies.co.uk\/wp-content\/uploads\/2022\/06\/Georgia_Gibson-Smith_582x582.jpg","type":"","width":"","height":""}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fivemor.com\/?p=7077348#article","isPartOf":{"@id":"https:\/\/fivemor.com\/?p=7077348"},"author":{"name":"admin","@id":"https:\/\/fivemor.com\/#\/schema\/person\/b85e3c3dc0e1daea076524dc8810c371"},"headline":"The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance","datePublished":"2026-10-05T21:18:33+00:00","mainEntityOfPage":{"@id":"https:\/\/fivemor.com\/?p=7077348"},"wordCount":1004,"commentCount":0,"publisher":{"@id":"https:\/\/fivemor.com\/#organization"},"image":{"@id":"https:\/\/fivemor.com\/?p=7077348#primaryimage"},"thumbnailUrl":"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/10\/Georgia_Gibson-Smith_582x582.jpg","keywords":["AAINs","Avoidance","HMRCs","Pain","Powers","Tackle","tax"],"articleSection":["Accounting"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/fivemor.com\/?p=7077348#respond"]}]},{"@type":"WebPage","@id":"https:\/\/fivemor.com\/?p=7077348","url":"https:\/\/fivemor.com\/?p=7077348","name":"The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance - Som2ny Network","isPartOf":{"@id":"https:\/\/fivemor.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/fivemor.com\/?p=7077348#primaryimage"},"image":{"@id":"https:\/\/fivemor.com\/?p=7077348#primaryimage"},"thumbnailUrl":"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/10\/Georgia_Gibson-Smith_582x582.jpg","datePublished":"2026-10-05T21:18:33+00:00","breadcrumb":{"@id":"https:\/\/fivemor.com\/?p=7077348#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fivemor.com\/?p=7077348"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/fivemor.com\/?p=7077348#primaryimage","url":"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/10\/Georgia_Gibson-Smith_582x582.jpg","contentUrl":"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/10\/Georgia_Gibson-Smith_582x582.jpg","width":582,"height":582},{"@type":"BreadcrumbList","@id":"https:\/\/fivemor.com\/?p=7077348#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/fivemor.com\/?bp_activities=1"},{"@type":"ListItem","position":2,"name":"The pain of AAINs: HMRC\u2019s new powers to tackle tax avoidance"}]},{"@type":"WebSite","@id":"https:\/\/fivemor.com\/#website","url":"https:\/\/fivemor.com\/","name":"Som2ny Network","description":"Daily Deals","publisher":{"@id":"https:\/\/fivemor.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fivemor.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/fivemor.com\/#organization","name":"Som2ny Network","url":"https:\/\/fivemor.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/fivemor.com\/#\/schema\/logo\/image\/","url":"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/07\/4a0953c4-logo-300x86-1.png","contentUrl":"https:\/\/fivemor.com\/wp-content\/uploads\/2026\/07\/4a0953c4-logo-300x86-1.png","width":300,"height":86,"caption":"Som2ny Network"},"image":{"@id":"https:\/\/fivemor.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/fivemor.com\/#\/schema\/person\/b85e3c3dc0e1daea076524dc8810c371","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/fivemor.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/729ae85bf62b9917e93538db2f2688ca?s=96&r=g&default=https%3A%2F%2Ffivemor.com%2Fwp-content%2Fplugins%2Fbuddypress-first-letter-avatar%2Fimages%2Fdefault%2F96%2Flatin_a.png","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/729ae85bf62b9917e93538db2f2688ca?s=96&r=g&default=https%3A%2F%2Ffivemor.com%2Fwp-content%2Fplugins%2Fbuddypress-first-letter-avatar%2Fimages%2Fdefault%2F96%2Flatin_a.png","caption":"admin"},"sameAs":["https:\/\/fivemor.com"],"url":"https:\/\/fivemor.com\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/posts\/7077348","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7077348"}],"version-history":[{"count":0,"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/posts\/7077348\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=\/wp\/v2\/media\/7077349"}],"wp:attachment":[{"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7077348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7077348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7077348"},{"taxonomy":"dealstore","embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fdealstore&post=7077348"},{"taxonomy":"offerexpiration","embeddable":true,"href":"https:\/\/fivemor.com\/index.php?rest_route=%2Fwp%2Fv2%2Fofferexpiration&post=7077348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}