½Û×ÓÊÓƵ

Overview of the scheme reference number system

The scheme reference number system is a way of identifying the users of disclosed arrangements 'scheme users', allowing HMRC to prioritise and co-ordinate enquiries into users' returns.

HMRC allocates an 8-digit scheme reference number at the time a disclosure is made. It's given to the person who disclosed the arrangements or proposed arrangements and any co-promoters notified in the disclosure.

The number is passed to the scheme user, sometimes through a third party client. The scheme users then report the scheme reference number to HMRC. This must be reported on a specified HMRC form, DASVOIT4.

Where a scheme user is the person required to disclose the arrangements (see V5.213 for more on who must disclose), HMRC will give the number directly to them. They nevertheless must report the number on the specified form, DASVOIT4. The allocation or notification of a scheme reference number does not indicate that HMRC accepts that the arrangements achieve or are capable of achieving any purported tax advantage nor that the disclosure is complete.

Further