VAT Notice 700/8: disclosure of VAT avoidance schemes

This notice explains the rules on disclosing schemes and arrangements that are intended to provide a VAT saving or deferral.



This notice cancels and replaces Notice 700/8 (February 2006). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 30 October 2013
Last updated 1 January 2018 + show all updates
  1. Information about disclosure of tax avoidance schemes for VAT and other indirect taxes ‘DASVOIT’, which came into force on 1 January 2018 has been added to this notice.
  2. First published.