A7.230 DOTAS—what each person has to disclose
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 person.1
For an overview of the DOTAS regime, see A7.202.
This article considers the disclosure required under DOTAS. For the deadline for making the disclosure, see A7.231. If the deadline for disclosure is missed, penalties may be charged, see A7.261.
Once the disclosure is made, HMRC will issue the scheme reference number. There are various duties that must be discharged on receipt of the scheme reference number, see A7.233.
Person who must make the disclosure to HMRC
Essentially, the point of making the disclosure under DOTAS is so that HMRC can understand how the scheme works2. The various forms listed below must be used
To continue reading
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
Web page updated on 17 Mar 2025 16:05