Under the disclosure of tax avoidance scheme (DOTAS) regime, persons have to self assess tax planning proposals or arrangements, and if these meet one or more 鈥榟allmarks鈥� 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.

This guidance note considers whether a scheme is notifiable where the tax advantage relates to inheritance tax (IHT). For an summary of the DOTAS regime, including the taxes to which it applies and who must make the disclosure, see the Disclosure of tax avoidance schemes (DOTAS) 鈥� overview guidance note.

For details of the action which end users of the scheme must take, see the DOTAS 鈥� what end users must do guidance note.