Promoters of aggressive tax avoidance schemes will be forced to disclose their client lists to inspectors under a government crackdown.
Following a wave of revelations about the financial loopholes used to legally side-step hefty tax bills, HM Revenue and Customs is set to target companies who offer deals that stretch the law to its limits.
Treasury Minister David Gauke will tell the Policy Exchange think tank on Monday that scheme operators will be "named and shamed" for sharp practice.
Information extracted from operators will be used to formally warn clients directly about the deals they have signed up to and to work out how much tax they owe if the scheme fails.
Mr Gauke will say: "We are building on the work we have already done to make life difficult for those who artificially and aggressively reduce their tax bill.
"They undermine the actions of the vast majority of taxpayers, who pay more in tax as a consequence of others enjoying a free ride."
Tax avoidance represents nearly 14 per cent of the UK tax gap, according to the Treasury.