Disclosing VAT and other indirect tax avoidance schemes (VAT Notice 799)

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. Consult the original guidance for current legal and operational details.

• 1. Overview
• 1.1 This notice
• 1.2 Disclosure of VAT avoidance schemes (VAT Notice 700/8)
• 1.3 The indirect taxes this notice covers
• 1.4 The status of this notice
• 1.5 The law this notice covers
• 1.5.1 Primary legislation
• 1.5.2 Secondary legislation
• 1.5.3 Tertiary legislation
• 1.6 Terminology
• 1.7 Postal address for disclosures (and other information)
• 1.8 Get help
• 2. The disclosure rules
• 2.1 Objectives
• 2.2 The effect of disclosure
• 2.3 Scope and summary of the disclosure rules

• v1.017/09/2026