A7.243 DOTAS—Doubt As To Notifiability

Home / Simons-Taxes /Administration and compliance /Part A7 Money laundering and tax avoidance schemes /Division A7.2 Disclosure of tax avoidance schemes (DOTAS), follower notices and accelerated payment notices /DOTAS—information and enforcement / A7.243 DOTAS—doubt as to notifiability

Commentary

Administration and compliance

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 apply to the tribunal under FA 2004, s 306A for an order that the proposals/arrangements are treated as notifiable under DOTAS. 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.

Application to the tribunal for an order in relation to proposals/arrangements that have not been notified

HMRC has two powers that can appear to be very similar:

��
•�� it can apply to the tribunal under FA 2004, s 306A² for an order that the proposals/arrangements

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

TAKE A FREE TRIAL

��Ƶ