Commentary

A4.573 Disclosure of tax avoidance schemes—penalties

Administration and compliance

A4.573 Disclosure of tax avoidance schemes—penalties

A4.573 Disclosure of tax avoidance schemes—penalties

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 details of the penalties that can be charged by HMRC in relation to compliance failures associated with the DOTAS regime, see A7.260.

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