A7.225 DOTAS—legal professional privilege

Administration and compliance

A7.225 DOTAS—legal professional privilege

DOTAS—exemption for legal professional privilege

A7.225 DOTAS—legal professional privilege

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 legal professional privilege. This is important for DOTAS as information covered by privilege does not have to be

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