Finance Act 2015 includes changes to the Promoters of Tax Avoidance Scheme (POTAS) rules which broaden the number of persons to whom HMRC can issue a conduct notice to include corporate promoters or promoters carrying on business in partnership where the threshold condition is met by another in certain circumstances (paragraphs 2 to 5, Schedule 19, Finance Act 2015).

The changes specify the time when failure to comply with a DOTAS disclosure requirement occurs (paragraph 6, Schedule 19, Finance Act 2015) and amend the disciplinary action threshold such that persons other than the professional body can determine if the person is guilty of professional misconduct (paragraph 7, Schedule 19, Finance Act 2015).