Disclosure of tax avoidance schemes
Additional information
Appeals
Arrangements to be given reference number
Claims consequential to discovery
Clients
Details, duty to provide
Information, duty to provide to promoter
Lists, provision of
Reference number, duty to notify
Commencement and savings
Definitions
Designated (listed) scheme
Designation of provisions included in or associated with avoidance schemes
Generally
Notification
Schemes already designated
Designated scheme, meaning
Designation by order
Generally
Included or associated provisions
Doubt as to notifiability
Doubt as to notifiablility
Duty of person dealing with promoter outside the UK
Duty to notify
Exemptions
Power to exclude exemption
Duty to notify commissioners
Exemptions
Generally
Power to exclude exemption
Early notification
Employees not to be treated as promoters
Employers' duty
Enquiries following disclosure of clients details
Exceptions
Connected, meaning
Generally
Relevant turnover limit
FA 2004 regime extended
Extension of DOTAS regime to SDLT
Generally
Information requirement
Numbers of scheme notifications
Failure to notify HMRC (time limits for assessment)
Further information requested by HMRC
General provisions
Generally
Groups not to be treated as promoters
Hallmarked scheme
Hallmarked scheme, notification
Voluntary
Hallmarks
Identifying scheme users
Indirect taxes
Overview
Persons not to be treated as promoters
Prescribed information
Information deemed to be before HMRC officer
Information in respect of notifiable proposals and arrangements
Form and manner of
Generally
Information requested by HMRC
Introducers, provision to
Information to be provided
Client to provide promoter
Electronic delivery
Form and manner specified by HMRC
Introducers
Notifiable proposals and arrangements
Promoter, duty of client to provide to
Real time information employer
Supplemental
Time for providing
Information, form and manner of
Generally
Introducers
Prescribed information in respect of notifiable proposals and arrangements
Inheritance tax
Generally
Grandfathering
Introducers, information provided to
Legal professional privilege
Marketing
Marketing schemes
Meanings
Non-deductible tax
Meaning
Reduction
Non-resident promoter
Notifiability
Notifiable arrangements
Meaning
Not involving promoter, duty of parties to
Notifiable proposal, meaning
Notifiable proposals and arrangements
Doubt as to notifiability
Notifiable arrangements, meaning
Notifiable proposal, meaning
Prescribed information
Notifiable scheme
Meaning
Penalty for failure to notify use of
Notifiable schemes
Designated (listed) scheme
Duty to notify
Effect of notifying scheme
Generally
Hallmarked scheme
Joint notification
Known use
Method of notifying hallmarked scheme
Method of notifying listed scheme
Penalty for non-notification
Scheme
Scheme reference number (SRN)
Tax advantage
Time limit
Types
White list of schemes
Notification
Form and manner of
Information to be notified
Time of
Notification to HMRC
Other information supplied
Penalties
Responsibility
Revised law on disclosure
Notifying client of reference number, duty of promoter
Notifying proposals and arrangements
'employment Income' hallmark
Confidentiality hallmark
Large businesses in-house schemes
Leasing schemes
Main benefit test
Premium fee hall mark
Standardised tax products
Tax advantage
Tax loss schemes
Official guidance: decision chart
Order to disclose
Parties to notifiable arrangements not involving promoter
Penalties
Generally
Penalty for failure to notify use of notifiable scheme
Amount
Appeals
Assessments
Generally
Mitigation
Penalty for non-notification of notifiable scheme
Pre-disclosure enquiries
Generally
Orders in cases of doubt
Orders to disclose
Penalties
Pre-disclosure enquiry
Prescribed arrangements
Arrangements excepted
Confidentiality
Financial products
Leasing arrangements
Loss schemes
Pensions
Premium fee
Standardised tax products
Prescribed circumstances in which person not to be treated as promoter
Prescribed descriptions of arrangements
Procedure
Professional conduct
Promoter
Client lists, duty to provide
Client lists, duty to provide details
Client lists, provision of
Client's details, duty to provide
Duties
Duty of client to provide information to
Enquiries following disclsoure of client details
Enquiry following disclosure of client details
Enquiry following disclosure of clients details
Generally
Marketing
Meaning
Notifying client of reference number
Pre-disclosure enquiry
Reference numbers, duties
Supplemental information
Promoters
Benign tax advice test
Client details, duty to provide
Exclusions
Generally
Ignorance test
Information provided to
Multiple
Non-tax adviser test
Obligations
Prescribed information
Scheme reference number
Supplementary information, orders to require
Protection of persons making voluntary disclosures
Publication of DOTAS information
Reasons for no-disclosure
Reasons for non-disclosure, supporting information
Reference number to be given to arrangements
Generally
Notifying client
Notifying HMRC
Notifying parties
Reference numbers
Client's duty
Generally
Promoter's duty
Regulations
Regulations, power to make
Reporting obligation
Rules
Scheme reference number
Scheme revised from 2018
Scheme users
Forms to be used
Generally
Obligations
Prescribed information
Returns
Scheme, meaning
Specified proposals or arrangements
Tax advantage
Generally
Meaning
Obtaining
Time limit
Time limits re assessments
VAT and other indirect taxes
Voluntary notification of scheme that is not designated scheme