Value Added Tax Act 1994 section 58A

Disclosure of avoidance schemes

Section 58A brings into effect the requirement to disclose schemes designed to avoid VAT, as set out in Schedule 11A of the Act.

• Schedule 11A imposes mandatory disclosure requirements for VAT avoidance schemes
• The rules require anyone using arrangements to avoid or reduce VAT to disclose those arrangements to HMRC
• The provision covers all types of schemes, plans, or tactics designed to circumvent VAT obligations
• The section gives legal force to Schedule 11A, which contains the detailed rules on how and when disclosures must be made