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 discusses the hallmark of confidentiality where a promoter is involved. For an overview of the hallmarks and lists that show which hallmarks must be considered in different situations, see A7.215.
For the meaning of 'promoter', see A7.210
Application of this hallmark
This DOTAS hallmark prescribes 'arrangements' that a promoter might wish to keep confidential from either HMRC or another promoter2. For the definition of 'arrangements', see A7.205.
This hallmark applies where a promoter is involved and the arrangements provide a tax advantage relating to income tax, corporation tax, capital gains tax, national insurance contributions, the apprenticeship levy or inheritance
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Web page updated on 17 Mar 2025 16:23