Disclosing VAT and other indirect tax avoidance schemes
1.1 This notice
Find out what to do if you promote or use arrangements (including any scheme, transaction or series of transactions) from 1 January 2018 that will give you, or are intended to give you, a VAT or other indirect tax advantage when compared to adopting a different course of action. We include information about:
• arrangements you must disclose to HMRC – notifiable proposals and notifiable arrangements
• who has responsibility to disclose notifiable proposals or arrangements to HMRC (section 3)
• deciding if you're a promoter of notifiable proposals or arrangements (paragraph 3.1)
• deciding if you're an introducer of a notifiable proposal (paragraph 3.2)
• how to make a disclosure to HMRC (section 9)
• what your obligations are as:
• a promoter of notifiable proposals or arrangements
• an introducer of a notifiable proposal
• a user of notifiable arrangements including when you have responsibility to disclose the arrangements to HMRC – see section 11, paragraphs 3.8.1 to 3.8.4 and 8.4.1 to 8.4.3
Main narrative treatment—V5.213A.
1.2 Disclosure of VAT avoidance schemes (VAT Notice 700/8)
Apart from this paragraph, this guidance does not include information about revoked, repealed or superseded legislation.
The guidance on the rules for disclosing arrangements relating to VAT set out in Disclosure of VAT avoidance schemes (VAT Notice 700/8) does not apply where those arrangements are notifiable under Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT) that's in force from