Policy papers and consultations

This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.

• From: HM Revenue & Customs
• Updated: 28 September 2023

• HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge

  Introduction This briefing explains how HM Revenue and Customs (HMRC) will…

We welcome views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT ) regime which amend existing DASVOIT regulations.

• From: HM Revenue & Customs
• Updated: 2 May 2023

We welcome views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations.

• From: HM Revenue & Customs
• Updated: 17 February 2022

We welcome views on draft regulations for the DOTAS, DASVOIT and POTAS regimes, which amend the existing DOTAS, DASVOIT and POTAS regulations.

• From: HM Revenue & Customs
• Updated: 17 May 2021