A7.240 DOTAS—overview of HMRC information powers
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 is an overview of the information powers that can be used by HMRC in relation to DOTAS.
For the definition of arrangements and proposals, see A7.205–A7.206. For the definition of promoter, see A7.210.
HMRC information powers in relation to DOTAS
HMRC has powers to investigate suspected non-compliance with the DOTAS regime. These can be grouped into the following categories:
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•ÌýÌýÌýÌý powers that can be used where HMRC suspects that the proposal/arrangements are notifiable but have not been notified
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•ÌýÌýÌýÌý powers that can be used where a disclosure has been made, but HMRC needs
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Web page updated on 17 Mar 2025 17:05