A regime to deter the serial use of tax-avoidance schemes has been introduced with effect from 6 April 2017. The regime applies to users of NIC-avoidance schemes also (FA 2016, Sch. 18, para. 4(1)(k)). Through a series of warnings and escalating sanctions, the new regime is designed to change the behaviour of serial tax (including NIC) avoiders to deter the using of tax-avoidance schemes and to discourage those tempted to engage in tax avoidance from doing so.