Disclosure of tax avoidance schemes

On 1 August 2004, statutory provisions came into effect requiring the disclosure of tax avoidance schemes (DOTAS) to HM Revenue and Customs (HMRC). Tax avoidance schemes are arrangements that enable a person to obtain a tax advantage.

DOTAS currently covers the following taxes:

  • capital gains tax
  • corporation tax
  • income tax
  • inheritance tax, from 6 April 2011
  • NICs
  • stamp duty land tax
  • VAT

This practice note is the Law Society’s view of good practice in this area, and is not legal advice. For more information see the legal status.