扒哥吃瓜

Disclosing avoidance schemes

Guidance and regulation

Disclosure of tax avoidance schemes
- Detailed guide
- 8 July 2022
- HM Revenue & Customs
Disclosure of VAT avoidance schemes (VAT Notice 700/8)
- Detailed guide
- 30 October 2013
- HM Revenue & Customs
Disclosure of tax avoidance schemes: guidance
- Guidance
- 14 May 2025
- HM Revenue & Customs
Information about the Serial Tax Avoidance Regime
- Detailed guide
- 12 January 2018
- HM Revenue & Customs
Promoters of tax avoidance schemes: guidance
- Guidance
- 22 April 2025
- HM Revenue & Customs

See more guidance and regulation in this topic

Policy papers and consultations

Draft legislation: The Indirect Taxes (Notifiable Arrangements) (Amendment) Regulations 2023
- 2 May 2023
- HM Revenue & Customs
- Consultation outcome
- Date closed 15 January 2023
Draft regulations: DOTAS - The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
- 17 February 2022
- HM Revenue & Customs
- Closed consultation
- Date closed 16 March 2022
Draft regulations: DOTAS, DASVOIT and POTAS regimes
- 17 May 2021
- HM Revenue & Customs
- Closed consultation
- Date closed 13 June 2021
HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge
- 26 November 2025
- HM Revenue & Customs
- Policy paper
Tackling promoters of marketed tax avoidance
- 26 November 2025
- HM Revenue & Customs
- Policy paper

See more policy papers and consultations in this topic

Organisations

HM Revenue
& Customs

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