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A7.201 DOTAS—introduction

The disclosure of tax avoidance schemes (DOTAS) regime has been in place since 2004 and is an important part of HMRC's arsenal targeting the tax avoidance industry.

DOTAS is not an approval mechanism for tax schemes; it is a reporting system that enables HMRC to scrutinise tax avoidance schemes and determine how they work and who is using them. Whilst disclosure alone should have no effect on the taxpayer, HMRC's knowledge of the scheme means that it can challenge the scheme via the enquiry process or change the law (potentially retrospectively) to renders the scheme(s) ineffective. Since the introduction of DOTAS, over a thousand schemes have been given scheme reference numbers (SRN).

For an overview of the DOTAS regime, see A7.202. For the taxes to which DOTAS can be applied, see A7.203.