Disclosure of VAT Avoidance Schemes

August 1, 2026 · WOWERI

VAT-registered businesses must disclose arrangements that provide a VAT advantage. Learn about the rules.

Introduction

In the UK, there are rules requiring VAT-registered businesses to disclose arrangements and transactions that provide a VAT advantage. This includes VAT avoidance schemes that can be used to reduce tax liability.

Disclosure Rules

According to VAT Notice 700/8, VAT-registered businesses must disclose all arrangements and transactions that may be classified as VAT avoidance schemes. This includes any transactions that may be used to reduce tax liability or gain a tax advantage.

How to Disclose

To disclose information, a specific form must be completed and submitted to the tax authority. More information can be found on the gov.uk website.

Conclusion

Disclosing VAT avoidance schemes is an important requirement for VAT-registered businesses in the UK. It is essential to carefully review the rules and requirements to avoid any penalties or sanctions.

Source: gov.uk