Disclosure of tax avoidance schemes—procedure
Disclosure of tax avoidance schemes—procedure

The following Tax guidance note provides comprehensive and up to date legal information covering:

  • Disclosure of tax avoidance schemes—procedure
  • Time limits for promoters
  • Time limits for taxpayers
  • How to make a disclosure
  • Scheme reference numbers
  • Schemes used by employers
  • Client lists
  • Information powers
  • Naming and shaming of promoters
  • Penalties

This Practice Note covers the procedural aspects of the rules on the disclosure of tax avoidance schemes (DOTAS) applying to income tax, corporation tax, capital gains tax (CGT), National Insurance contributions (NICs), stamp duty land tax (SDLT), inheritance tax, the annual tax on enveloped dwellings (ATED) and the apprenticeship levy. It covers time limits, how to make a disclosure, scheme reference numbers, information powers, client lists and penalties.

The general principles of the DOTAS rules for income tax, corporation tax, CGT and NICs, including the circumstances in which they apply, the hallmarks and who has a duty to make a disclosure, are covered in Practice Note: Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICs.

For the rules on disclosing:

  1. stamp duty land tax (SDLT) avoidance, see Practice Note: Disclosure of tax avoidance schemes—SDLT

  2. avoidance of VAT and other indirect taxes, including the related procedural rules, see Practice Note: Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT), and

  3. inheritance tax (IHT) avoidance, see Practice Note: Disclosure of tax avoidance schemes—IHT

For information on the rules in the Finance Act 2014 on promoters of tax avoidance schemes (POTAS), see Practice Note: Promoters of tax avoidance schemes.

The references throughout this note are to the rules for income tax, corporation tax, CGT, SDLT, inheritance tax and ATED (the main rules), but not NICs.