The Disclosure of tax avoidance schemes (DOTAS) regime allows HMRC to keep up to date with what types of tax avoidance schemes are in circulation. This provides the opportunity to review and if necessary, amend legislation to block any scheme which the government considers aggressive and unfair.

Under DOTAS a scheme promoter is required to disclose the main elements of the scheme to HMRC.
Special rules apply where disclosure is not made by a promoter, in those cases a scheme user must make disclosure.

For further information see detailed HMRC guidance on DOTAS.