Disclosing VAT and Other Indirect Tax Avoidance Schemes

August 1, 2026 · WOWERI

From 1 January 2018, the rules for disclosing VAT and other indirect tax avoidance schemes changed. Find out how this affects you.

Introduction

From 1 January 2018, new rules for disclosing VAT and other indirect tax avoidance schemes came into effect in the UK. These rules are regulated by VAT Notice 799, published on the UK government's website.

Who must disclose information?

Any person who promotes or uses arrangements intended to provide a VAT or other indirect tax saving or a tax deferral must disclose this information.

How to disclose information?

To disclose information, a notification must be submitted to HMRC. The notification must include the following information:

• Description of the scheme
• Purpose of the scheme
• Expected tax savings

Consequences of non-compliance

Failure to comply with the disclosure rules may result in penalties and fines.

Source: gov.uk