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 requirements where the promoter is a non-UK resident. For the definition of 'promoter', see A7.210.
For the meaning of notifiable arrangements and notifiable proposals, see A7.205–A7.206.
Non-UK resident promoters
Non-UK resident
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