Notice 799: disclosure of tax avoidance schemes for VAT and other indirect taxes updated
Released 10 January 2018
HMRC have updated recently published VAT Notice 799 to provide further information on how to obtain and submit forms disclosing VAT and indirect avoidance schemes.
Notice 799: disclosure of tax avoidance schemes for VAT and other indirect taxes (10 January 2018) explains the rules for promoters or users of arrangements that intend to provide a VAT or other indirect tax saving or deferral from 1 January 2018. The Notice has been updated at paragraph 9.2 which explains ‘How to obtain and submit the forms’.