A practice note about the indirect tax disclosure regime introduced by the Finance (No.2) Act 2017, which HMRC refer to as the Disclosure of Tax Avoidance Schemes: VAT and Other Indirect Taxes rules or "DASVOIT" rules. The regime, which took effect from 1 January 2018, requires promoters and, in some cases users, of certain indirect tax planning arrangements to disclose details of those arrangements to HMRC.