Disclosure of Tax Avoidance Schemes

August 1, 2026 · WOWERI

Disclosure of tax avoidance schemes. Rules and penalties for non-disclosure. Schemes for avoidance of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions.

Disclosure of Tax Avoidance Schemes

Disclosure of tax avoidance schemes is an important aspect of tax law. According to the rules, individuals who use or promote tax avoidance schemes must disclose them to the tax authorities.

Penalties for Non-Disclosure

Failure to disclose tax avoidance schemes can result in penalties. The amount of the penalty can vary depending on the severity of the offense.

Tax Avoidance Schemes

Tax avoidance schemes can include:

• VAT avoidance schemes
• Indirect tax avoidance schemes
• Direct tax avoidance schemes
• Apprenticeship Levy avoidance schemes
• National Insurance contributions avoidance schemes

Source: gov.uk