New DOTAS guidelines published | AccountingWEB

New DOTAS guidelines published

Promoters of tax avoidance schemes will have slightly longer to disclose information about their clients to HMRC in some situations.

The extension to the usual 30-day deadline for giving HMRC a client's NI number and unique taxpayer reference is the main change in draft guidance of the Disclosure of Tax Avoidance Schemes (DOTAS) in the Finance Act 2013.

The change will come into force in early November 2013 and apply if "the time limit for the client to provide the information to...


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