A7.228 DOTAS—privilege in the context of the disclosure rules
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 exemption where the promoter is a lawyer and is prevented from making the disclosure under DOTAS due to legal professional privilege.
Promoters—legal professional privilege exemption
A person is not a 'promoter' if they are prevented by reason of legal professional privilege (or, in Scotland, confidentiality of communications) from disclosing all the information which they would otherwise be required to give2.
For the meaning of legal professional privilege, see A7.225–A7.227.
However, this does not mean that otherwise notifiable arrangements or proposals are outsider the scope of DOTAS because they are promoted by a lawyer. Instead, this falls into the category of notifiable