Accelerated payments

Additional information

Appeals

Arrangements to be given reference number

Claims consequential to discovery

Clients

Details, duty to provide

Information, duty to provide to promoter

Lists, provision of

Reference number, duty to notify

Commencement and savings

Definitions

Designated (listed) scheme

Designation of provisions included in or associated with avoidance schemes

Generally

Notification

Schemes already designated

Designated scheme, meaning

Designation by order

Generally

Included or associated provisions

Doubt as to notifiability

Doubt as to notifiablility

Duty of person dealing with promoter outside the UK

Duty to notify

Exemptions

Power to exclude exemption

Duty to notify commissioners

Exemptions

Generally

Power to exclude exemption

Early notification

Employees not to be treated as promoters

Employers' duty

Enquiries following disclosure of clients details

Exceptions

Connected, meaning

Generally

Relevant turnover limit

FA 2004 regime extended

Extension of DOTAS regime to SDLT

Generally

Information requirement

Numbers of scheme notifications

Failure to notify HMRC (time limits for assessment)

Follower notices

Further information requested by HMRC

General provisions

Generally

Groups not to be treated as promoters

Hallmarked scheme

Hallmarked scheme, notification

Voluntary

Hallmarks

HMRC documentation

HMRC guidance

Generally

SDLT schemes

Identifying scheme users

Indirect taxes

Overview

Persons not to be treated as promoters

Prescribed information

Information deemed to be before HMRC officer

Information in respect of notifiable proposals and arrangements

Form and manner of

Generally

Information requested by HMRC

Introducers, provision to

Information required

Information to be provided

Client to provide promoter

Electronic delivery

Form and manner specified by HMRC

Introducers

Notifiable proposals and arrangements

Promoter, duty of client to provide to

Real time information employer

Supplemental

Time for providing

Information, form and manner of

Generally

Introducers

Prescribed information in respect of notifiable proposals and arrangements

Inheritance tax

Generally

Grandfathering

Introducers, information provided to

Land transaction returns

Legal professional privilege

Marketing

Marketing schemes

Meanings

Non-deductible tax

Meaning

Reduction

Non-resident promoter

Notifiability

Notifiable arrangements

Meaning

Not involving promoter, duty of parties to

Notifiable proposal, meaning

Notifiable proposals and arrangements

Doubt as to notifiability

Notifiable arrangements, meaning

Notifiable proposal, meaning

Prescribed information

Notifiable scheme

Meaning

Penalty for failure to notify use of

Notifiable schemes

Designated (listed) scheme

Duty to notify

Effect of notifying scheme

Generally

Hallmarked scheme

Joint notification

Known use

Method of notifying hallmarked scheme

Method of notifying listed scheme

Penalty for non-notification

Scheme

Scheme reference number (SRN)

Tax advantage

Time limit

Types

White list of schemes

Notification

Form and manner of

Information to be notified

Time of

Notification to HMRC

Other information supplied

Penalties

Responsibility

Revised law on disclosure

Notifying client of reference number, duty of promoter

Notifying proposals and arrangements

'employment Income' hallmark

Confidentiality hallmark

Large businesses in-house schemes

Leasing schemes

Main benefit test

Premium fee hall mark

Standardised tax products

Tax advantage

Tax loss schemes

Official guidance: decision chart

Order to disclose

Parties to notifiable arrangements not involving promoter

Penalties

Generally

Penalty for failure to notify use of notifiable scheme

Amount

Appeals

Assessments

Generally

Mitigation

Penalty for non-notification of notifiable scheme

Pre-disclosure enquiries

Generally

Orders in cases of doubt

Orders to disclose

Penalties

Pre-disclosure enquiry

Prescribed arrangements

Arrangements excepted

Confidentiality

Financial products

Leasing arrangements

Loss schemes

Pensions

Premium fee

Standardised tax products

Prescribed circumstances in which person not to be treated as promoter

Prescribed descriptions of arrangements

Procedure

Professional conduct

Promoter

Client lists, duty to provide

Client lists, duty to provide details

Client lists, provision of

Client's details, duty to provide

Duties

Duty of client to provide information to

Enquiries following disclsoure of client details

Enquiry following disclosure of client details

Enquiry following disclosure of clients details

Generally

Marketing

Meaning

Notifying client of reference number

Pre-disclosure enquiry

Reference numbers, duties

Supplemental information

Promoters

Benign tax advice test

Client details, duty to provide

Exclusions

Generally

Ignorance test

Information provided to

Multiple

Non-tax adviser test

Obligations

Prescribed information

Scheme reference number

Supplementary information, orders to require

Protection of persons making voluntary disclosures

Publication of DOTAS information

Reasons for no-disclosure

Reasons for non-disclosure, supporting information

Reference number to be given to arrangements

Generally

Notifying client

Notifying HMRC

Notifying parties

Reference numbers

Client's duty

Generally

Promoter's duty

Regulations

Regulations, power to make

Reporting obligation

Rules

Scheme reference number

Scheme revised from 2018

Scheme users

Forms to be used

Generally

Obligations

Prescribed information

Returns

Scheme, meaning

Schemes to be disclosed

Specified proposals or arrangements

Tax advantage

Generally

Meaning

Obtaining

Time limit

Time limits re assessments

Valuation Office, to

VAT and other indirect taxes

Voluntary notification of scheme that is not designated scheme

When scheme must be disclosed

Who discloses scheme