Value Added Tax Act 1994 Schedule 11A paragraph 6

Duty to notify Commissioners

Section 6 of Schedule 11A sets out the circumstances in which a taxable person who is party to a VAT avoidance scheme must notify HMRC, and the information they must provide depending on whether the scheme is a designated scheme or not.

• A taxable person must notify HMRC if their VAT liability, repayment claims or non-deductible tax are affected by a notifiable avoidance scheme
• For designated schemes, the taxable person must report the scheme's reference number to HMRC within a prescribed timeframe, unless they have already done so on a previous occasion
• For non-designated schemes, the taxable person must provide HMRC with prescribed information about the scheme, unless that information has already been provided previously
• No notification is required where a scheme promoter or other person has already disclosed the scheme to HMRC and passed the resulting reference number to the taxable person