Updated
Practice note
Disclosure of tax avoidance schemes
The disclosure of tax avoidance schemes (DOTAS) rules require certain arrangements that will, or might be expected to, enable a person to obtain a tax advantage to be reported to HM Revenue and Customs (HMRC).
14 Jul 2023
23 minutes read
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.