The following Tax guidance note provides comprehensive and up to date legal information covering:
This Practice Note describes the rules on the disclosure of tax avoidance schemes for VAT and other indirect taxes (DASVOIT) that have applied since 1 January 2018.
For the rules on disclosing:
avoidance of income tax, corporation tax, capital gains tax (CGT) and National Insurance contributions (NICs), see Practice Note: Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICs
stamp duty land tax (SDLT) avoidance, see Practice Note: Disclosure of tax avoidance schemes—SDLT
inheritance tax (IHT) avoidance, see Practice Note: Disclosure of tax avoidance schemes—IHT
For the rules applying to the disclosure of VAT avoidance schemes prior to 1 January 2018, see Practice Note: Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived].
The DASVOIT rules (like their direct tax equivalents, the disclosure of tax avoidance schemes (DOTAS) rules) make it obligatory to inform HMRC about certain tax avoidance arrangements. Making a disclosure has no bearing on whether the arrangements have their intended tax outcome. This means, for instance, that if a scheme is legally effective (from the taxpayer's point of view), HMRC will have to legislate to stop it. Equally, being issued with a reference number by HMRC as a result of making a disclosure does not mean that HMRC has sanctioned the arrangement.
The main function of the DASVOIT rules is to allow HMRC to
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