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A7.210 DOTAS—promoters

The disclosure of tax avoidance scheme (DOTAS) rules require certain persons, usually promoters of schemes, but also users in certain circumstances, to provide HMRC with information about schemes falling within certain descriptions, known as 'hallmarks'. The person must tell HMRC how the scheme is intended to work, usually within five days of the date the scheme is made available to any person¹.

For an overview of the DOTAS regime, see A7.202.

This article considers the definition of 'promoter' and whether a promoter is required to disclose notifiable arrangements or proposals. For the meaning of notifiable arrangements and notifiable proposals, see A7.205–A7.206.

For commentary on non-UK resident promoters, see A7.211.

For details on who is required to make the disclosure if there is more than one promoter in relation to the notifiable arrangements or proposals, see A7.214.