A7.212 DOTAS—In-House Schemes—Arrangements Not Involving A Promoter

Home / Simons-Taxes /Administration and compliance /Part A7 Money laundering and tax avoidance schemes /Division A7.2 Disclosure of tax avoidance schemes (DOTAS), follower notices and accelerated payment notices /DOTAS—persons required to disclose / A7.212 DOTAS—in-house schemes—arrangements not involving a promoter

Commentary

Administration and compliance

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 for disclosure for in-house schemes and arrangements not involving a promoter. For the definition of 'promoter', see A7.210.

For the meaning of notifiable proposals/arrangements, see A7.205–A7.206.

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

��Ƶ

A7.212 DOTAS—in-house schemes—arrangements not involving a promoter

Administration and compliance

E5.406A Employees of European Union institutions—tax exemptions

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

C2.201 Allowable expenditure for capital gains—overview

B8.210 Restrictions on sideways loss relief

C3.305 Rollover relief—time limit for acquisition of replacement assets

D1.404B Large company definition for R&D tax relief

I5.221 Lifetime termination of QIIP—general

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

E1.416 Dividends from non-UK resident companies—general

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

A7.212 DOTAS—in-house schemes—arrangements not involving a promoter

Administration and compliance

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT