Commentary

A7.219 DOTAS hallmarks—off-market terms (applied prior to 1 January 2011)

Administration and compliance

A7.219 DOTAS hallmarks—off-market terms (applied prior to 1 January 2011)

A7.219 DOTAS hallmarks—off-market terms (applied prior to 1 January 2011)

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This article discusses the off-market terms hallmark, which was revoked with effect from 1 January 2011. For an overview of the hallmarks and

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