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01 December 2010
With effect from 1 January 2011
In light of the changes being made to the disclosure of tax avoidance schemes (DOTAS) regime, which come into force on 1 January 2011, HMRC have published advance guidance.
A consolidated version of the guidance will be republished in the new year.
With effect from 1 January 2011, the following chapters of the guidance have been amended:
Section 3 - Who discloses?
Section 7 - The hallmarks
Section 10 - When to disclose a scheme
Section 11A (new) - Client lists
Section 14 - Information powers
Section 15 - Penalties
