Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

How the DOTAS rules apply for inheritance tax

11 September 2023 / Stuart Goodbody
Issue: 4904 / Categories: Comment & Analysis , CIOT , DOTAS , STEP , Avoidance , Inheritance Tax
Spill the beans

Key points

  • The disclosure of tax avoidance schemes (DOTAS) rules were introduced by FA 2004 Part 7 and have applied to inheritance tax since 6 April 2011.
  • The existence of a promoter can determine who needs to make a disclosure.
  • An arrangement is notifiable under the DOTAS regime if it is expected to provide an inheritance tax advantage.
  • Arrangements that may have been exempted from disclosure between 2011 and 2018 now need to be tested against the current rules.
  • A promoter has only five days within which to disclose the arrangements to HMRC.

The disclosure of tax avoidance schemes (DOTAS) regime is intended to provide HMRC with early information about potential tax avoidance arrangements. This information allows HMRC to investigate potential tax loss more rapidly and where necessary to introduce suitable countermeasures. Practitioners who advise on inheritance tax (IHT) planning need to be aware of the rules...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

Download the exclusive Xero
free report here.

New queries
Please email any questions you might have

back to top icon