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 discusses the circumstances in which HMRC can issue a notice under FA 2004, s 313A requiring information in relation to any proposals/arrangements that may be notifiable. For an overview of the information powers that can be used by HMRC in relation to DOTAS, see A7.240.
For the definition of arrangements and proposals, see A7.205–A7.206.
Pre-disclosure enquiry
Under the 'pre-disclosure enquiry' procedure, HMRC can issue a notice under FA 2004, s 313A2 to require information in relation to any proposals/arrangements that may be notifiable. The aim of the notice is to help HMRC to determine whether the proposals/arrangements are notifiable, not for HMRC to understand
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 16:35