Interesting: 2 DoTAS disclosures (SRNs) in 2 years

The last 2 in January 2019 (and they might be "forced" involuntary ones)

Didn't find your answer?

So none for about 2 years now. For anyone curious to see what a complete joke this regime has become (HMRC would of course say it shows how successful they've been in cracking down on tax avoidance schemes) see:

https://data.gov.uk/dataset/dc29b089-cd10-4a1c-89e7-0d803ddcd3cd/tax-avo...

That said, it's hardly surprising when there is a suggestion of retrospective tax charges on promoters. See: https://committees.parliament.uk/publications/4402/documents/44492/default/

So DoTAS is pretty much now just a white elephant, except for very occasional (2-3 times a year maybe at most) forced disclosure by HMRC. You would have to be pretty mad to make a voluntary DoTAS disclosure these days, as borne out by these figures. It makes you wonder what HMRC's DoTAS staff do all day!

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By Justin Bryant
18th Mar 2021 13:04

Fyi more proof in section 3.3 here:

“In the last two years, the majority of avoidance schemes were only disclosed to HMRC after we used our legal powers to force them to be disclosed.”

https://www.gov.uk/government/publications/use-of-marketed-tax-avoidance...

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By Justin Bryant
02nd Sep 2021 13:03

The link below must be the biggest white elephant Government website bar none:
https://www.gov.uk/guidance/forms-to-disclose-tax-avoidance-schemes

No-one voluntarily discloses under DoTAS anymore for numerous very good reasons (which are nothing to do with the fact their tax arrangements aren't DoTASable) and HMRC hails that as a success!

As an update per the above link in my question, as of 31 July 2021 the last DoTAS disclosures (probably involuntary) were still in January 2019, so it's now coming up to 3 years with no new DoTAS disclosures at all, which is entirely unsurprising.

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By Justin Bryant
22nd Feb 2022 10:19

I note there have been no new DoTAS disclosures in 3 years now (per last January 2022 HMRC update in the above link).

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By Justin Bryant
18th Jan 2023 17:57

I note there have been no new DoTAS disclosures in almost 4 years now (per last October 2022 HMRC update in the above link).

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By Justin Bryant
09th Jun 2023 13:56

I note that Taxation Magazine have only just recently come to the opposite conclusion to me here (and they seem to think it was January 2021 and not January 2019 that the last DoTAS disclosures were made): https://www.taxation.co.uk/articles/this-week-s-opinion-8-june-2023

Not impressive (again).

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