A7.263 DOTAS penalties—user 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 the scheme user fails to notify HMRC of their use of notified arrangements. For the meaning of arrangements, see A7.205.
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 the penalties that can be charged in relation to failure to provide information and documents to HMRC, see A7.262.
DOTAS penalties that can be charged on the scheme user
This article covers the penalties that HMRC can charge where the scheme user fails to