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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

Division A7.2 Disclosure of tax avoidance schemes (DOTAS), follower notices and accelerated payment notices

Administration and compliance

Division A7.2 Disclosure of tax avoidance schemes (DOTAS), follower notices and accelerated payment notices

A7.201 DOTAS—introduction
A7.202 DOTAS—overview
A7.203 DOTAS—meaning of tax advantage
A7.205 DOTAS—notifiable arrangements
A7.206 DOTAS—notifiable proposals
A7.207 DOTAS—everyday tax advice
A7.210 DOTAS—promoters
A7.211 DOTAS—persons dealing with non-UK promoters
A7.212 DOTAS—in-house schemes—arrangements not involving a promoter
A7.213 DOTAS—clients—information covered by legal professional privilege
A7.214 DOTAS—more than one promoter or client
A7.215 DOTAS hallmarks—overview
A7.216 DOTAS hallmarks—confidentiality where promoter involved
A7.217 DOTAS hallmarks—confidentiality where no promoter is involved
A7.218 DOTAS hallmarks—premium fee
A7.219 DOTAS hallmarks—off-market terms (applied prior to 1 January 2011)
A7.220 DOTAS hallmarks—standardised tax products
A7.221 DOTAS hallmarks—loss schemes
A7.222 DOTAS hallmarks—leasing arrangements
A7.223 DOTAS hallmarks—pensions (applied between 1 September 2009 to 3 November 2013)
A7.224 DOTAS hallmarks—employment income provided through third parties
A7.224A DOTAS hallmarks—financial products
A7.225 DOTAS—legal professional privilege
A7.226 DOTAS—scope of legal professional privilege
A7.227 DOTAS—case law on legal professional privilege
A7.228 DOTAS—privilege in the context of the disclosure rules
A7.230 DOTAS—what each person has to disclose
A7.231 DOTAS—time limits for making the disclosure
A7.233 DOTAS—scheme reference number procedures
A7.234 DOTAS—duty to provide clients lists to HMRC
A7.240 DOTAS—overview of HMRC information powers
A7.240A DOTAS—notice of potential allocation of scheme reference number
A7.240B DOTAS—notice of potential allocation of reference number—allocation of reference number
A7.240C DOTAS—notice of potential allocation of reference number—further information required
A7.241 DOTAS—pre-disclosure enquiry
A7.242 DOTAS—order to disclose
A7.243 DOTAS—doubt as to notifiability
A7.244 DOTAS—incomplete disclosure by the promoter
A7.245 DOTAS—information that can be required from introducers
A7.246 DOTAS—requirement to provide further information
A7.247 Follower notices
A7.248 Accelerated payment notices
A7.248A Accelerated payments—consequences of a notice
A7.248B Accelerated payments—penalties and interest
A7.248C Accelerated payments—partnerships and annual tax on enveloped dwellings
A7.248D Accelerated payments—group relief
A7.260 DOTAS penalties—overview
A7.261 DOTAS penalties—disclosure penalties
A7.262 DOTAS penalties—information penalties
A7.263 DOTAS penalties—user penalties

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