Policy papers and consultations

We welcome views on proposals to further tackle promoters and enablers of tax avoidance schemes and to support taxpayers to steer clear of, and exit, tax avoidance.

• From: HM Revenue & Customs
• Updated: 20 July 2021

We welcome views on draft regulations for the DOTAS, DASVOIT and POTAS regimes, which amend the existing DOTAS, DASVOIT and POTAS regulations.

• From: HM Revenue & Customs
• Updated: 17 May 2021

• Draft statutory instrument: Disclosure of Tax Avoidance Schemes (DOTAS)

  STATUTORY INSTRUMENTS 2021 No. 0000 TAXES The Tax Avoidance Schemes…

• Draft statutory instrument: Disclosure of Avoidance Schemes for VAT and Other Indirect Taxes (DASVOIT)

  STATUTORY INSTRUMENTS 2021 No. 0000 TAXES The Indirect Taxes (Disclosure…

• Draft statutory instrument: Promoters of Tax Avoidance Schemes (POTAS)

  STATUTORY INSTRUMENTS 2021 No. TAXES The Promoters of Tax Avoidance…