Notice 799: disclosure of tax avoidance schemes for VAT and other indirect taxes

This notice explains the rules if you promote or use arrangements that intend to provide a VAT or other indirect tax saving or deferral from 1 January 2018.



If you promote or use arrangements this notice tells you:

  • what must be disclosed to HM Revenue and Customs (HMRC)
  • who should disclose notifiable proposals or arrangements to HMRC
  • how to decide if you’re a
    • promoter of notifiable proposals or arrangements
    • introducer of a notifiable proposal
  • your obligations
Published 22 December 2017
Last updated 10 January 2018 + show all updates
  1. This notice has been updated at paragraph 9.2.
  2. First published.