Commentary

A7.223 DOTAS hallmarks—pensions (applied between 1 September 2009 to 3 November 2013)

Administration and compliance

A7.223 DOTAS hallmarks—pensions (applied between 1 September 2009 to 3 November 2013)

A7.223 DOTAS hallmarks—pensions (applied between 1 September 2009 to 3 November 2013)

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This article discusses the pensions hallmark, which was revoked with effect from 3 November 2013. For an overview of the hallmarks and lists that show which hallmarks must be considered in

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