A7.217 DOTAS hallmarks—confidentiality where no promoter is involved
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 discusses the hallmark of confidentiality where no promoter is involved. For an overview of the hallmarks and lists that show which hallmarks must be considered in different situations, see A7.215.
Application of this hallmark
This DOTAS hallmark prescribes 'arrangements' where there is no promoter where the user might wish to keep the arrangements confidential from HMRC2. For the definition of 'arrangements', see A7.205. For the definition of promoter, see A7.210.
This hallmark applies where no promoter is involved (ie an in-house scheme) and the arrangements provide a tax advantage relating to income tax, corporation tax, capital gains tax, national insurance contributions or the apprenticeship levy3. See A7.215.
For details of the disclosure requirements for in-house schemes, see A7.212
Confidentiality where no promoter is involved—conditions
This hallmark applies if all of the following conditions are met4:
(a) no person is a promoter in relation to the arrangements (ie where arrangements have been developed by in-house tax departments)
(b) the intended user of the arrangements is a