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Disclosure of tax avoidance schemes

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Document information
ByHM Revenue & Customssage_comet_6ad21a

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.

Adapted edition

Tax compliance
Document type
Reference Guide
Format
DOCX
Pages
7
Language
English
Version
1.0
Updated
2026-09-17
Category
Governance & assurance
Licence
Open Government Licence v3.0
Description

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

Contents
  • The rules
  • VAT - VADR
  • VAT and other indirect taxes - DASVOIT
  • DASVOIT - disclosing a scheme
  • DASVOIT - scheme reference number (SRN)
  • DASVOIT - promoter and supplier obligations - SRN
  • DASVOIT - scheme user obligations - SRN
  • DASVOIT - penalties
  • Direct taxes and National Insurance contributions - DOTAS
  • DOTAS - scheme reference number (SRN)
  • DOTAS - promoter and supplier obligations - SRN
  • DOTAS - scheme user obligations - SRN
  • DOTAS employer obligations - SRN
  • Sending information required under DOTAS by post
  • Penalties under DOTAS
  • Publishing details of schemes, promoters and suppliers - DASVOIT and DOTAS
Source and licence
Disclosure of tax avoidance schemes

HM Revenue & Customs

Original source OGL-UK-3.0

AttributionHM Revenue & Customs, ‘Disclosure of tax avoidance schemes’ (updated 31 July 2026), reused under the Open Government Licence v3.0.

ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.

Version history
  • v1.017/09/2026
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