Commentary

A7.212 DOTAS—in-house schemes: arrangements not involving a promoter

Administration and compliance

A7.212 DOTAS—in-house schemes: arrangements not involving a promoter

A7.212 DOTAS—in-house schemes: arrangements not involving a promoter

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 article considers the requirements for disclosure for in-house schemes and arrangements not involving a promoter. For the definition of 'promoter', see A7.210.

For the meaning of notifiable proposals/arrangements, see A7.205–A7.206.

DOTAS requirements for in-house

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