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 who is required to make the disclosure if there is more than one 'promoter' or if there is more than one client in relation to the notifiable arrangements or proposals. For the meaning of 'promoter', see A7.210.
For the meaning of notifiable arrangements and notifiable proposals, see A7.205–A7.206.
More than one promoter
It is highly likely that there will be a number of parties falling within the definition of a promoter in relation to a notifiable proposal/arrangements, and there can be confusion where there are both promoters and introducers. See A7.210 for the definition of 'introducers'.
Who is required
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