Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived]
Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived]

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived]
  • Function of the rules
  • Where can I find the rules?
  • What creates a requirement to disclose?
  • Meaning of notifiable scheme
  • Who must make a disclosure?
  • Listed schemes
  • Hallmarked schemes
  • Hallmarks associated with schemes
  • Hallmarks included in schemes
  • More...

ARCHIVED: This Practice Note has been archived and is not maintained.

This Practice Note describes the rules on the disclosure of arrangements for avoiding value added tax (VAT) that were implemented or promoted prior to 1 January 2018. For the rules applying after that date, see Practice Note: Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT).

For the rules on disclosing:

  1. 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

  2. stamp duty land tax (SDLT) avoidance, see Practice Note: Disclosure of tax avoidance schemes—SDLT

  3. inheritance tax (IHT) avoidance, see Practice Note: Disclosure of tax avoidance schemes—IHT

For the separate (but related) rules imposing sanctions on promoters of tax avoidance schemes (POTAS), see Practice Note: Promoters of tax avoidance schemes.

Function of the rules

The VAT disclosure rules, sometimes known as the VADR (standing for VAT avoidance disclosure regime), make it obligatory to inform Her Majesty's Revenue & Customs (HMRC) about certain VAT avoidance arrangements. Making a disclosure has no bearing on whether the arrangements have their intended VAT 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.

The disclosure rules act as an early warning system for HMRC. Before the

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