Disclosure of tax avoidance schemes (DOTAS) ― overview

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

Scope of DOTAS regime

Under the DOTAS regime, persons have to self assess tax planning proposals or arrangements, and if these meet one or more ‘hallmarks’ they must be disclosed to HMRC.

The DOTAS regime is deliberately cast quite widely so that it is capable of applying both to something that everyone would recognise as a tax avoidance scheme and to any set of arrangements that may be expected to deliver a tax or national insurance advantage as a main benefit. In this guidance note, the word ‘scheme’ is used to cover any sort of scheme or arrangement within that description.

The DOTAS regime allows HMRC to act faster where it suspects a scheme should be disclosed under DOTAS but has not been. HMRC can issue an FA 2004, s 310D information notice to any person it suspects of being a promoter or supplier of services in relation to the scheme, requiring them to satisfy HMRC with 30 days that the scheme is not notifiable under DOTAS. The notice does not require approval

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