Guidance on disclosure of tax avoidance schemes (DOTAS)

10 September 2015

Guidance has been published on what to do if you promote or use arrangements that will or are intended to provide the user with a tax and/or National Insurance contribution advantage when compared to adopting a different course of action.

The ‘Disclosure of Tax Avoidance Schemes: guidance’ includes advice on deciding if arrangements relating to income tax and national insurance contributions need to be disclosed and how to notify HMRC.