Value Added Tax Act 1994 Schedule 11A paragraph 9

Voluntary notification of avoidance scheme that is not designated scheme

Paragraph 9 of Schedule 11A allows any person to voluntarily notify HMRC about a VAT avoidance scheme that falls within the general description of notifiable schemes, even where there is no obligation to do so, and sets out what HMRC may do in response.

• Any person may voluntarily provide HMRC with prescribed information about a scheme or proposed scheme that is, or would be, a notifiable avoidance scheme by description rather than by specific designation
• This voluntary notification can be made at any time — there is no deadline or restricted window for providing the information
• On receiving the prescribed information, HMRC may allocate a reference number to the scheme if one has not already been allocated under this provision
• HMRC may then notify the person who provided the information of the reference number that has been allocated to the scheme