Commentary

A7.262 DOTAS penalties—information penalties

Administration and compliance

A7.262 DOTAS penalties—information penalties

A7.262 DOTAS penalties—information penalties

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 penalties that HMRC can charge where there is a failure to provide information/documents in relation to proposals/arrangements to HMRC within the time limit. For the meaning of proposals/arrangements, see A7.205–A7.206.

For an overview of the DOTAS penalty regime, see A7.260. For the penalties that can be charged in relation to failure to disclosure the notifiable proposal/arrangements within the time limit, see A7.261. For penalties that can be levied on the scheme user for failure to notify HMRC of their use of notified arrangements, see A7.263.

DOTAS information penalties

Penalties apply where the following persons fail to provide information by the due date as required under the DOTAS regime2:

FailureMaximum penaltyFurther reading on underlying requirement
Failure of the person who made the disclosure to provide further information/documents requested by HMRC under FA 2004, s 310A3£600 per day penalties for the 'initial period', plus £600 per day penalties if the failure continues after the 'initial period'A7.246
Failure of the promoter to notify HMRC of any change of scheme name or change of

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