A7.260 DOTAS penalties—overview
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 penalties that can be charged by HMRC in relation to compliance failures associated with the DOTAS regime.
DOTAS penalties—overview
Penalties can be charged under the DOTAS regime for the failure2:
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•ÌýÌýÌýÌý to make a disclosure of the notifiable proposal/arrangements by the time limit (see A7.261)
- Ìý
•ÌýÌýÌýÌý to provide information/documents required by HMRC in relation to the proposal/arrangements by the time limit (see A7.262)
- Ìý
•ÌýÌýÌýÌý of the scheme user to notify HMRC of their use of the notified arrangements (see A7.263)
See also 'Additional penalty' at the end of
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Web page updated on 17 Mar 2025 16:39