Commentary

700/8/18 Disclosure of VAT avoidance schemes

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

700/8/18 Disclosure of VAT avoidance schemes

Part V8 HMRC Notices | Commentary

700/8/18
Disclosure of VAT avoidance schemes

January 2018

Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes “DASVOIT” came into force on 1 January 2018.

The disclosure rules in this notice don't apply to arrangements that are notifiable under DASVOIT.

The voluntary registration scheme set out in section 9 of this notice can't be used on, or after 1 January 2018.

The rules set out in this notice continue to apply to arrangements entered into before 1 January 2018.

Further information about DASVOIT is available in Notice 799 “Disclosure of tax avoidance schemes for VAT and other indirect taxes”.

This notice cancels and replaces Notice 700/8 (February 2006).

Paragraphs 5.2, 5.4, 8.2 and 8.7 of this notice, which explain how to make a notification and where to send it, have the force of law under the VAT (Disclosure of Avoidance Schemes) Regulations 2004, reg 3. These paragraphs are indicated by being placed in a box.

EXAMPLE

The following rule has the force of law

You must send your notification to VAT Avoidance Disclosures Unit

1 Introduction

1.1 What is this notice about?

This notice is about what to do when you enter into arrangements or transactions that are intended to give you or any other person a VAT advantage when compared to adopting a different course of action.

This notice does not cover the rules for notifying arrangements relating to Income Tax, Corporation Tax, Capital Gains Tax or Stamp Duty Land Tax. The rules for these taxes are explained in guidance available at www.hmrc.gov.uk, on the Anti Avoidance Group's page or phone the

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