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Under the disclosure of tax avoidance scheme (DOTAS) regime, persons have to self assess tax planning proposals or arrangements, and if these meet one or more hallmarks, they must be disclosed to HMRC. It is deliberately cast quite widely so that it is capable of applying both to something that everyone would recognise as a tax avoidance scheme and to any set of arrangements that may be expected to deliver a tax or national insurance advantage as a main benefit.

This guidance note considers whether a scheme is notifiable in relation to the various taxes.

For an summary of the DOTAS regime, including the taxes to which it applies and who must make the disclosure, see the Disclosure of tax avoidance schemes (DOTAS) ― overview guidance note and for details of the action which end users of the scheme must take, see the DOTAS ― what end users must do guidance note.