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 deadline for the disclosure required under DOTAS. For details of who is required to make the disclosure to HMRC and the information that must be included, see A7.230.
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.
Deadlines for making the disclosure under DOTAS
The time limits for making the disclosure are both strict and tight, thus requiring help and advice from the party which designed the scheme. Ideally, the promoter or in-house scheme designer should complete preparatory work
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