Consultation outcome

Strengthening the Tax Avoidance Disclosure Regimes

This consultation was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

Download the full outcome

Detail of outcome

The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included but where appropriate the names and personal or commercially sensitive information has been redacted . The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.

Original consultation

This consultation ran from to


HMRC is seeking views on proposals to further strengthen Disclosure of Tax Avoidance Schemes and initial thinking about how the VAT Disclosure Regime might be updated.


Consultation description

The disclosure regimes for direct taxes (Disclosure of Tax Avoidance Schemes) and for VAT (VAT Avoidance Disclosure Regime) were introduced in 2004 to provide early information to HM Revenue and Customs (HMRC) about tax avoidance schemes and their users. They both work by requiring certain persons to tell HMRC about the design and/or use of schemes intended to avoid any of the taxes covered by the regime in question.