A technical note, including draft Regulations to amend the Disclosure of Tax Avoidance Schemes confidentiality hallmark and to introduce a new employment hallmark was published recently.

The main reason for the proposed change to the confidentiality hallmark is the different interpretations placed on it by different promoters. In relation to the new employment hallmark, this is intended to focus on schemes which in HMRC's view circumvent the “disguised remuneration” rules in Part 7A of the Income Tax (Employment and Pensions) Act 2003. It is proposed that the new hallmark would put it beyond doubt that such schemes need to be disclosed.

10 Year Review of Tax Avoidance Disclosure Regimes Launched

HMRC has invited anyone with experience of either the Disclosure of Tax Avoidance Schemes (DOTAS) regime or the VAT Disclosure Regime to share their views on the effectiveness of the regimes and on the level of administrative burden as part of a review taking place until March 2014.

The UK DOTAS regime will have been in operation 10 years in 2014 and this review will consider the success of the aforementioned regimes since their introduction in 2004, how they're operating against policy objectives, levels of compliance with the regimes and the burden they place both on taxpayers and HMRC.

Feedback is being sought via answers to a short questionnaire and HMRC advise that all responses will be anonymised and held confidentially. Questions do not relate to specific discloseable schemes or arrangements. HMRC stress that responses will be analysed collectively and information provided will not be used by HMRC beyond the scope of the review, or to identify individual promoters or users.