Accelerated payments

Commentary – Stamp Taxes Reporter ¶90-750

Additional information

Legislation/Regulatory – FA2015 Sch. 17

Appeals

Legislation/Regulatory – TMA70 s. 98C(2A)-(2F)

Arrangements to be given reference number

Legislation/Regulatory – FA2015 Sch. 17

Claims consequential to discovery

Commentary – Gordon on Discovery Assessments 9.5.1

Clients

Details, duty to provide

Legislation/Regulatory – FA2004 s. 313ZA

Information, duty to provide to promoter

Legislation/Regulatory – FA2004 s. 312B ; FA2013 s. 223(2)

Lists, provision of

Legislation/Regulatory – FA2004 s. 313ZA ; FA2010 Sch. 17, para. 6

Reference number, duty to notify

Legislation/Regulatory – FA2004 s. 312A

Commencement and savings

Legislation/Regulatory – FA2004 s. 319

Definitions

Legislation/Regulatory – FA2004 s. 318

Designated (listed) scheme

Designation of provisions included in or associated with avoidance schemes

Commentary – Indirect Tax Reporter ¶55-222

Generally

Commentary – Indirect Tax Reporter ¶37-125 ; Indirect Tax Reporter ¶55-222

Notification

Commentary – Indirect Tax Reporter ¶55-200 ; Indirect Tax Reporter ¶55-222

Schemes already designated

Commentary – Indirect Tax Reporter ¶55-222

Designated scheme, meaning

Legislation/Regulatory – VATA94 Sch. 11A, para. 1

Designation by order

Generally

Legislation/Regulatory – SI 2004/1933 ; VATA94 Sch. 11A, para. 3

Included or associated provisions

Legislation/Regulatory – VATA94 Sch. 11A, para. 4

Doubt as to notifiability

Legislation/Regulatory – FA2004 s. 306A ; SI 2004/1864 reg. 8B ; SI 2007/785 reg. 5A ; SI 2012/1836 reg. 16

Doubt as to notifiablility

Legislation/Regulatory – FA2004 s. 306A

Duty of person dealing with promoter outside the UK

Legislation/Regulatory – FA2004 s. 309 ; SI 2004/1864
HMRC Guidance – CFM92650 ; CTM95100 ; CTM95570 ; EM3220 ; ERSM210010

Duty to notify

Exemptions

Commentary – Indirect Tax Reporter ¶55-222

Power to exclude exemption

Commentary – Indirect Tax Reporter ¶55-222

Duty to notify commissioners

Exemptions

Legislation/Regulatory – VATA94 Sch. 11A, para. 7

Generally

Legislation/Regulatory – SI 2005/2010 ; VATA94 Sch. 11A, para. 6

Power to exclude exemption

Legislation/Regulatory – VATA94 Sch. 11A, para. 8

Early notification

Commentary – Indirect Tax Reporter ¶55-222

Employees not to be treated as promoters

Legislation/Regulatory – SI 2004/1865 reg. 3

Employers' duty

Legislation/Regulatory – FA2015 Sch. 17

Enquiries following disclosure of clients details

Legislation/Regulatory – FA2004 s. 313ZB ; FA2013 s. 223(3)

Exceptions

Connected, meaning

Commentary – Indirect Tax Reporter ¶37-100

Generally

Commentary – Indirect Tax Reporter ¶37-100

Relevant turnover limit

Commentary – Indirect Tax Reporter ¶37-100

FA 2004 regime extended

Extension of DOTAS regime to SDLT

Commentary – Stamp Taxes Reporter ¶90-700

Generally

Commentary – Stamp Taxes Reporter ¶90-700

Information requirement

Commentary – Stamp Taxes Reporter ¶90-700

Numbers of scheme notifications

Commentary – Stamp Taxes Reporter ¶90-700

Failure to notify HMRC (time limits for assessment)

Commentary – Gordon on Discovery Assessments 7.2.4

Follower notices

Commentary – Stamp Taxes Reporter ¶90-750

Further information requested by HMRC

Legislation/Regulatory – FA2004 s. 310A-310B

General provisions

Legislation/Regulatory – VATA94 s. 58A

Generally

Commentary – Indirect Tax Reporter ¶1-822 ; Tax Reporter ¶1007-525 ; Tax Reporter ¶1040-175 ; Tax Reporter ¶1136-000 ; Tax Reporter ¶192-110 ; Gaines on Pension Tax 1.7Gaines on Pension Tax 1.15
Legislation/Regulatory – F(No. 2)A2017 Sch. 17 ; FA2015 Sch. 17 ; FA2015 s. 117 ; M04/16

Groups not to be treated as promoters

Legislation/Regulatory – SI 2004/1865 reg. 2

Hallmarked scheme

Commentary – Indirect Tax Reporter ¶37-150

Hallmarked scheme, notification

Voluntary

Commentary – Indirect Tax Reporter ¶55-222

Hallmarks

Commentary – Tax Reporter ¶807-980

HMRC documentation

Commentary – Stamp Taxes Reporter ¶90-705

HMRC guidance

Generally

Commentary – Stamp Taxes Reporter ¶90-750

SDLT schemes

Commentary – Stamp Taxes Reporter ¶90-745

Identifying scheme users

Legislation/Regulatory – FA2015 Sch. 17

Indirect taxes

Overview

Legislation/Regulatory – SI 2017/1215 reg. 1, 2

Persons not to be treated as promoters

Legislation/Regulatory – SI 2017/1215 reg. 3-6

Prescribed information

Legislation/Regulatory – SI 2017/1215 reg. 7-15

Information deemed to be before HMRC officer

Commentary – Gordon on Discovery Assessments 5.5.3Gordon on Discovery Assessments 5.7.4

Information in respect of notifiable proposals and arrangements

Form and manner of

Legislation/Regulatory – FA2004 s. 316

Generally

Legislation/Regulatory – SI 2004/1864

Information requested by HMRC

Legislation/Regulatory – FA2004 s. 310A-310B

Introducers, provision to

Legislation/Regulatory – FA2004 s. 313C ; FA2010 Sch. 17, para. 9

Information required

Commentary – Stamp Taxes Reporter ¶90-735

Information to be provided

Client to provide promoter

Legislation/Regulatory – FA2004 s. 312B ; FA2013 s. 223

Electronic delivery

Legislation/Regulatory – SI 2004/1864 reg. 10 ; SI 2012/1836 reg. 17

Form and manner specified by HMRC

Legislation/Regulatory – FA2004 s. 316

Introducers

Legislation/Regulatory – FA2004 s. 313C ; SI 2004/1864 reg. 8C ; SI 2012/1836 reg. 15

Notifiable proposals and arrangements

Legislation/Regulatory – SI 2004/1864 reg. 3 ; SI 2012/1836 reg. 4

Promoter, duty of client to provide to

Legislation/Regulatory – FA2004 s. 312B

Real time information employer

Legislation/Regulatory – SI 2012/1836 reg. 12

Supplemental

Legislation/Regulatory – FA2004 s. 308A

Time for providing

Legislation/Regulatory – SI 2004/1864 reg. 4, 8, 8A ; SI 2012/1836 reg. 5

Information, form and manner of

Generally

Legislation/Regulatory – FA2004 s. 316

Introducers

Legislation/Regulatory – FA2004 s. 313C ; FA2010 Sch. 17, para. 9 ; SI 2004/1864 reg. 8C

Prescribed information in respect of notifiable proposals and arrangements

Legislation/Regulatory – SI 2004/1864

Inheritance tax

Generally

Commentary – Tax Reporter ¶192-410

Grandfathering

Commentary – Tax Reporter ¶192-410

Introducers, information provided to

Legislation/Regulatory – FA2004 s. 313C ; FA2010 Sch. 17, para. 9 ; SI 2007/785 reg. 12BA

Land transaction returns

Commentary – Stamp Taxes Reporter ¶100-055

Legal professional privilege

Legislation/Regulatory – FA2004 s. 314 ; FA2004 s. 314(1), (2) ; SI 2004/1865 reg. 6

Marketing

Legislation/Regulatory – FA2004 s. 307 ; FA2010 Sch. 17, para. 2

Marketing schemes

Legislation/Regulatory – FA2004 s. 307

Meanings

Legislation/Regulatory – FA2004 s. 318

Non-deductible tax

Meaning

Legislation/Regulatory – VATA94 Sch. 11A, para. 2A

Reduction

Legislation/Regulatory – SI 2005/2010 art. 3 ; VATA94 Sch. 11A, para. 6(1)(c)

Non-resident promoter

Legislation/Regulatory – FA2004 s. 309

Notifiability

Commentary – Stamp Taxes Reporter ¶90-720

Notifiable arrangements

Meaning

Legislation/Regulatory – FA2004 s. 306

Not involving promoter, duty of parties to

Legislation/Regulatory – FA2004 s. 310 ; SI 2004/1864

Notifiable proposal, meaning

Legislation/Regulatory – FA2004 s. 306

Notifiable proposals and arrangements

Doubt as to notifiability

Legislation/Regulatory – FA2004 s. 306A ; SI 2004/1864 reg. 8B ; SI 2012/1836 reg. 16

Notifiable arrangements, meaning

Legislation/Regulatory – FA2004 s. 306

Notifiable proposal, meaning

Legislation/Regulatory – FA2004 s. 306

Prescribed information

Legislation/Regulatory – SI 2004/1864 reg. 3 ; SI 2012/1836 reg. 4

Notifiable scheme

Meaning

Legislation/Regulatory – VATA94 Sch. 11A, para. 1, 5

Penalty for failure to notify use of

Legislation/Regulatory – VATA94 Sch. 11A, para. 10-12

Notifiable schemes

Designated (listed) scheme

Commentary – Indirect Tax Reporter ¶55-222

Duty to notify

Commentary – Indirect Tax Reporter ¶55-222

Effect of notifying scheme

Commentary – Indirect Tax Reporter ¶55-222

Generally

Commentary – Indirect Tax Reporter ¶37-075

Hallmarked scheme

Commentary – Indirect Tax Reporter ¶55-222

Joint notification

Commentary – Indirect Tax Reporter ¶55-222

Known use

Commentary – Indirect Tax Reporter ¶55-222

Method of notifying hallmarked scheme

Commentary – Indirect Tax Reporter ¶55-222

Method of notifying listed scheme

Commentary – Indirect Tax Reporter ¶55-222

Penalty for non-notification

Commentary – Indirect Tax Reporter ¶37-200 ; Indirect Tax Reporter ¶60-585

Scheme

Commentary – Indirect Tax Reporter ¶55-222

Scheme reference number (SRN)

Commentary – Indirect Tax Reporter ¶55-222

Tax advantage

Commentary – Indirect Tax Reporter ¶55-222

Time limit

Commentary – Indirect Tax Reporter ¶55-222

Types

Commentary – Indirect Tax Reporter ¶55-222

White list of schemes

Commentary – Indirect Tax Reporter ¶55-222

Notification

Form and manner of

Legislation/Regulatory – SI 2004/1929 reg. 3

Information to be notified

Legislation/Regulatory – SI 2004/1929 reg. 4

Time of

Legislation/Regulatory – SI 2004/1929 reg. 2, Sch.

Notification to HMRC

Other information supplied

Commentary – Indirect Tax Reporter ¶55-220

Penalties

Commentary – Indirect Tax Reporter ¶55-220

Responsibility

Commentary – Indirect Tax Reporter ¶55-220

Revised law on disclosure

Commentary – Indirect Tax Reporter ¶55-220

Notifying client of reference number, duty of promoter

Legislation/Regulatory – FA2004 s. 312 ; SI 2012/1836 reg. 6

Notifying proposals and arrangements

'employment Income' hallmark

Commentary – Tax Reporter ¶192-400

Confidentiality hallmark

Commentary – Tax Reporter ¶192-260 ; Tax Reporter ¶192-285

Large businesses in-house schemes

Commentary – Tax Reporter ¶192-285

Leasing schemes

Commentary – Tax Reporter ¶192-385

Main benefit test

Commentary – Tax Reporter ¶192-235

Premium fee hall mark

Commentary – Tax Reporter ¶192-310

Standardised tax products

Commentary – Tax Reporter ¶192-335

Tax advantage

Commentary – Tax Reporter ¶192-210

Tax loss schemes

Commentary – Tax Reporter ¶192-360

Official guidance: decision chart

Commentary – Indirect Tax Reporter ¶55-220

Order to disclose

Legislation/Regulatory – FA2004 s. 314A ; SI 2004/1864 reg. 8B ; SI 2007/785 reg. 12C ; SI 2012/1836 reg. 16

Parties to notifiable arrangements not involving promoter

Legislation/Regulatory – FA2004 s. 310

Penalties

Generally

Commentary – Tax Reporter ¶192-735 ; Tax Reporter ¶192-760 ; Stamp Taxes Reporter ¶90-740
Legislation/Regulatory – FA2004 s. 315 ; FA2010 Sch. 17, para. 10 ; FA2015 Sch. 17 ; SI 2007/3104 ; SI 2007/785 reg. 14, 15, 19 ; TMA70 s. 98C

Penalty for failure to notify use of notifiable scheme

Amount

Legislation/Regulatory – VATA94 Sch. 11A, para. 11

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(za), (zb), 84(6A)

Assessments

Legislation/Regulatory – VATA94 Sch. 11A, para. 12

Generally

Legislation/Regulatory – VATA94 Sch. 11A, para. 10

Mitigation

Legislation/Regulatory – VATA94 s. 70

Penalty for non-notification of notifiable scheme

Commentary – Indirect Tax Reporter ¶37-200 ; Indirect Tax Reporter ¶60-585

Pre-disclosure enquiries

Generally

Commentary – Tax Reporter ¶192-635

Orders in cases of doubt

Commentary – Tax Reporter ¶192-685

Orders to disclose

Commentary – Tax Reporter ¶192-710

Penalties

Commentary – Tax Reporter ¶192-735

Pre-disclosure enquiry

Legislation/Regulatory – FA2004 s. 313A ; SI 2007/785 reg. 12A ; SI 2012/1836 reg. 14

Prescribed arrangements

Arrangements excepted

Legislation/Regulatory – SI 2006/1543 reg. 21

Confidentiality

Legislation/Regulatory – SI 2006/1543 reg. 6, 7

Financial products

Legislation/Regulatory – SI 2004/1863 Sch. ; SI 2006/1543 reg. 19

Leasing arrangements

Legislation/Regulatory – SI 2006/1543 reg. 13-17

Loss schemes

Legislation/Regulatory – SI 2006/1543 reg. 12

Pensions

Legislation/Regulatory – SI 2009/2033

Premium fee

Legislation/Regulatory – SI 2006/1543 reg. 8

Standardised tax products

Legislation/Regulatory – SI 2006/1543 reg. 10, 11

Prescribed circumstances in which person not to be treated as promoter

Legislation/Regulatory – SI 2004/1865

Prescribed descriptions of arrangements

Legislation/Regulatory – SI 2005/1868 ; SI 2011/170

Procedure

Commentary – Indirect Tax Reporter ¶37-175

Professional conduct

Commentary – Indirect Tax Reporter ¶55-220

Promoter

Client lists, duty to provide

Legislation/Regulatory – FA2004 s. 313ZA ; FA2010 Sch. 17, para. 6 ; SI 2004/1864 reg. 8ZA

Client lists, duty to provide details

Legislation/Regulatory – FA2004 s. 313ZA ; FA2010 Sch. 17, para. 6

Client lists, provision of

Legislation/Regulatory – FA2004 s. 313ZA ; FA2010 Sch. 17, para. 6

Client's details, duty to provide

Legislation/Regulatory – FA2004 s. 313ZA, 313ZB ; FA2013 s. 223 ; SI 2004/1864 reg. 8ZA ; SI 2012/1836 reg. 13

Duties

Legislation/Regulatory – FA2004 s. 308 ; FA2004 s. 308, 308A ; SI 2004/1864 ; SI 2006/1543 ; SI 2012/2396 reg. 5, 6
HMRC Guidance – CTM93140

Duty of client to provide information to

Legislation/Regulatory – FA2004 s. 312B ; FA2013 s. 223(2)

Enquiries following disclsoure of client details

Legislation/Regulatory – FA2004 s. 313ZB ; FA2013 s. 223

Enquiry following disclosure of client details

Legislation/Regulatory – FA2004 s. 313ZB ; FA2013 s. 223(3)

Enquiry following disclosure of clients details

Legislation/Regulatory – FA2004 s. 313ZB ; FA2013 s. 223(3)

Generally

Legislation/Regulatory – FA2015 Sch. 19

Marketing

Legislation/Regulatory – FA2004 s. 307 ; FA2010 Sch. 17, para. 2

Meaning

Legislation/Regulatory – FA2004 s. 307 ; FA2010 Sch. 17 ; FA2010 Sch. 17, para. 2

Notifying client of reference number

Legislation/Regulatory – FA2004 s. 312

Pre-disclosure enquiry

Legislation/Regulatory – FA2004 s. 313A

Reference numbers, duties

Legislation/Regulatory – FA2004 s. 312, 312A ; SI 2012/1836 reg. 6-8

Supplemental information

Legislation/Regulatory – FA2004 s. 308A

Promoters

Benign tax advice test

Commentary – Tax Reporter ¶192-435

Client details, duty to provide

Commentary – Tax Reporter ¶192-660

Exclusions

Commentary – Tax Reporter ¶192-435

Generally

Commentary – Tax Reporter ¶192-435

Ignorance test

Commentary – Tax Reporter ¶192-435

Information provided to

Commentary – Tax Reporter ¶192-635

Multiple

Commentary – Tax Reporter ¶192-460

Non-tax adviser test

Commentary – Tax Reporter ¶192-435

Obligations

Commentary – Tax Reporter ¶192-460

Prescribed information

Commentary – Tax Reporter ¶192-485

Scheme reference number

Commentary – Tax Reporter ¶192-485 ; Tax Reporter ¶192-610

Supplementary information, orders to require

Commentary – Tax Reporter ¶192-510

Protection of persons making voluntary disclosures

Legislation/Regulatory – FA2015 Sch. 17

Publication of DOTAS information

Legislation/Regulatory – FA2015 Sch. 17

Reasons for no-disclosure

Legislation/Regulatory – FA2004 s. 313B ; SI 2012/1836 reg. 14

Reasons for non-disclosure, supporting information

Legislation/Regulatory – FA2004 s. 313B

Reference number to be given to arrangements

Generally

Legislation/Regulatory – FA2004 s. 311

Notifying client

Legislation/Regulatory – FA2004 s. 312

Notifying HMRC

Legislation/Regulatory – FA2004 s. 313 ; SI 2004/1864 reg. 8
HMRC Guidance – INTM251200 ; INTM256620

Notifying parties

Legislation/Regulatory – FA2004 s. 312A

Reference numbers

Client's duty

Legislation/Regulatory – FA2004 s. 312A ; SI 2004/1864 reg. 7-7B ; SI 2012/1836 reg. 6-8

Generally

Legislation/Regulatory – FA2004 s. 311-313 ; SI 2004/1864 reg. 7-8 ; SI 2012/1868 reg. 6-12

Promoter's duty

Legislation/Regulatory – FA2004 s. 312 ; SI 2012/1836 reg. 6

Regulations

Legislation/Regulatory – FA2004 s. 17 ; FA2004 s. 317

Regulations, power to make

Legislation/Regulatory – FA2004 s. 317

Reporting obligation

Commentary – Tax Reporter ¶192-160

Rules

Commentary – Stamp Taxes Reporter ¶90-710

Scheme reference number

Commentary – Tax Reporter ¶192-485 ; Tax Reporter ¶192-610 ; Tax Reporter ¶807-980

Scheme revised from 2018

Commentary – Indirect Tax Reporter ¶55-220

Scheme users

Forms to be used

Commentary – Tax Reporter ¶192-580

Generally

Commentary – Tax Reporter ¶192-535

Obligations

Commentary – Tax Reporter ¶192-560

Prescribed information

Commentary – Tax Reporter ¶192-585

Returns

Commentary – Tax Reporter ¶192-610

Scheme, meaning

Legislation/Regulatory – VATA94 Sch. 11A, para. 1

Schemes to be disclosed

Commentary – Stamp Taxes Reporter ¶90-715

Specified proposals or arrangements

Legislation/Regulatory – SI 2012/2396

Tax advantage

Generally

Commentary – Indirect Tax Reporter ¶55-222
Legislation/Regulatory – SI 2005/2010 art. 4

Meaning

Legislation/Regulatory – VATA94 Sch. 11A, para. 1

Obtaining

Legislation/Regulatory – VATA94 Sch. 11A, para. 2

Time limit

Commentary – Indirect Tax Reporter ¶37-175

Time limits re assessments

Commentary – Gordon on Discovery Assessments 7.2.4Gordon on Discovery Assessments 7.3.1Gordon on Discovery Assessments 7.3.2Gordon on Discovery Assessments 7.5.1Gordon on Discovery Assessments 7.5.2

Valuation Office, to

Commentary – Stamp Taxes Reporter ¶100-055

VAT and other indirect taxes

Legislation/Regulatory – F(No. 2)A2017 s. 66

Voluntary notification of scheme that is not designated scheme

Legislation/Regulatory – VATA94 Sch. 11A, para. 9

When scheme must be disclosed

Commentary – Stamp Taxes Reporter ¶90-730

Who discloses scheme

Commentary – Stamp Taxes Reporter ¶90-725