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Between 1 August 2004 and 31 December 2017, businesses which used or marketed VAT avoidance schemes were required to disclose such schemes to HMRC¹ under the provisions described below. The revised disclosure regime², applicable from 1 January 2018, is described in V5.213–V5.213D.

The new DASVOIT rules are designed so that they do not catch existing arrangements that have already been implemented or are already well known. This approach is known as 'grandfathering'.

The legal framework for the pre-1 January 2018 provisions is contained in VATA 1994, s 58A and Sch 11A; detailed provisions are contained in regulations made by HMRC³, and a Treasury Order⁴.

These provisions ceased to apply following the introduction of the revised disclosure regime⁵ from 1 January 2018. Consequently⁶:

1. Ìý

   •ÌýÌýÌýÌý the provisions do not require a person to disclose any scheme