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This Tax Information and Impact Note is about technical issues concerning the operation of the Disregard Regulations, in connection with the elections that companies can make under these regulations.

• Updated: 23 December 2014

Find out the rules for disclosure of VAT, indirect and direct taxes, Apprenticeship Levy and National Insurance contributions avoidance schemes and penalties for non-disclosure.

• Updated: 8 July 2022

Whistleblowing - what it is, who to tell, what to expect and how to complain if you're treated unfairly.

• What is a whistleblower

  You’re a whistleblower if you’re a worker and you report certain types of…

• Who to tell and what to expect

  You can tell your employer - they may have a whistleblowing policy that…

• If you’re treated unfairly after whistleblowing

  You can take a case to an employment tribunal if you’ve been treated…

This section of the SEPs Resource Hub signposts to international SEPs-specific information, including for the purposes of patent applications.

• Updated: 22 July 2024

Under the disregards and pardons scheme, you can get a historic conviction for same-sex sexual activity removed.

• Updated: 28 August 2025

Find out the rules from 1 January 2018 if you promote or use arrangements that are meant to give someone a VAT or other indirect tax saving or a tax deferral.

• Updated: 1 December 2017

Use form DASVOIT3 to tell HMRC about your VAT, or other indirect tax avoidance scheme if there's no promoter or it's promoted by a lawyer who can't make a full notification.

Use form DASVOIT2 if you're a scheme user to tell HMRC about your VAT, or other indirect tax avoidance scheme when the promoter is outside the UK.

How to dismiss staff fairly, working within dismissal rules and dealing with dismissals relating to whistleblowing

Find out the rules on disclosing arrangements and transactions that provide a VAT advantage.

• Updated: 30 October 2013