Collection

Tax avoidance schemes forms

Use the DOTAS, DASVOIT and POTAS forms for disclosing tax avoidance schemes.

• From: HM Revenue & Customs
• Published: 10 December 2014

If you’re involved in tax avoidance that should be disclosed under the disclosure rules, you must let HMRC have information about the scheme. Find out more information in the disclosure of tax avoidance schemes guidance.

The forms are listed in order of reference for each scheme.

DOTAS forms

Under disclosure of tax avoidance (DOTAS) certain people must provide information to HMRC about avoidance schemes within 5 days of the schemes being made available or implemented.

• Tax avoidance schemes: notification by scheme promoter (AAG1)
  • 29 March 2018
  • Form
• Tax avoidance schemes: disclosure by scheme user where offshore promoter doesn't notify (AAG2)
  • 16 May 2016
  • Form
• Tax avoidance schemes: notification by scheme user where no promoter, or promoted by lawyer who can't make full notification (AAG3)
  • 29 September 2021
  • Form
• Tell HMRC your tax avoidance scheme reference number
  • 14 July 2022
  • Form
• Tell HMRC your ATED tax avoidance scheme reference number
  • 14 July 2022
  • Form
• Tell HMRC your Inheritance Tax scheme reference number
  • 25 July 2022
  • Form
• Tax avoidance schemes: disclosure of avoidance scheme continuation sheet (AAG5)
  • 1 October 2014
  • Form
• Tax avoidance schemes: notification of scheme reference number (AAG6)
  • 31 May 2022
  • Form
• Tax Avoidance schemes: employers providing a Scheme Reference Number to an employee (AAG7)
  • 20 July 2022
  • Form
• Tax avoidance schemes: disclosure of details about employees in relation to avoidance schemes (AAG8)
  • 31 March 2016
  • Form

DASVOIT forms

The disclosure of tax avoidance schemes: VAT and other indirect taxes (DASVOIT) came into force on 1 January 2018 and applies to taxes, levies and duties.

• Tax avoidance: tell HMRC about an indirect tax scheme you promote (DASVOIT1)
  • 22 December 2017
  • Form
• Tax avoidance: tell HMRC about your indirect tax scheme (DASVOIT2)
  • 22 December 2017
  • Form
• Tax avoidance: tell HMRC about your indirect tax scheme if there's no promoter (DASVOIT3)
  • 22 December 2017
  • Form
• Tax avoidance: tell HMRC the indirect tax scheme reference numbers you use (DASVOIT4)
  • 22 December 2017
  • Form
• Tax avoidance: tell the indirect tax scheme user the scheme reference number (DASVOIT5)
  • 22 December 2017
  • Form

POTAS forms

Promoters of tax avoidance schemes (POTAS) aim to deter the development and use of avoidance schemes by influencing the behaviour of promoters, their intermediaries and clients.

• Tax avoidance schemes: report of promoter reference number (AAG4(PRN))
  • 16 May 2016
  • Form
• Tell HMRC your Stamp Duty Land Tax scheme reference number
  • 25 July 2022
  • Form

Published 10 December 2014