Disclosure of tax avoidance schemes

Impact assessments

• Implementation Stage Impact Assessment for Disclosure of Tax Avoidance Schemes: Stamp Duty Land Tax (PDF 59K) (January 2010)
• Proposal Stage Impact Assessment: Identifying Users of Disclosed Tax Avoidance Schemes (PDF 93K) (May 2008)
• Regulatory Impact Assessment: Ensuring Compliance with the Tax Avoidance Disclosure Regime (PDF 51K) (March 2007)
• Regulatory Impact Assessment: Extension of the disclosure regime to the whole of IT, CT and CGT (SIs 2006/1543 and 2006/1544) (PDF 101K) (June 2006)
• Regulatory Impact Assessment: National Insurance Contributions Bill (2005) (October 2005)
• Regulatory Impact Assessment: Extension of the disclosure regime to Stamp Duty Land Tax (SIs 2005/1868 and 2005/1869) (July 2005)
• Regulatory Impact Assessment: Tackling Tax Avoidance – Disclosure Requirements (2004) (PDF 113K) (April 2004)
• Tax Avoidance Impact Assessment: Amendments to the VAT avoidance disclosure regime: Section 6 and Schedule 1 to, the Finance (No 2) Act 2005; and SIs 2005/1724 and 2009)

Other information

• The text of HMRC Commissioner Dave Hartnett's May 2005 address to the Chartered Institute of Taxation regarding the operation of the disclosure rules (PDF 120K)