DASVOIT ― notifiable arrangements and making the notification

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the types of DASVOIT notifiable arrangements and the procedure that must be used in order to make the relevant notification to HMRC.

This note should be read in conjunction with the Disclosure of tax avoidance schemes for VAT and other indirect taxes (DASVOIT) ― introduction, DASVOIT ― the hallmarks and DASVOIT ― penalties and powers guidance notes.

The Disclosure of tax avoidance schemes for VAT and other indirect taxes (DASVOIT) ― introduction guidance note provides a definition of the types of persons who could be involved in a notifiable arrangement.

Notifiable arrangements

If all of the following criteria have been met, the arrangement or proposal is notifiable and must be disclosed to HMRC using the prescribed method:

•
they will, or might be expected to, enable any person to obtain a tax advantage
•
that tax advantage is, or might be expected to be, the main benefit or one of the main benefits of the arrangements
•
they are arrangements that fall within any

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