Guidance
Compliance checks: »Ê¹ÚÌåÓýapp Human Rights Act and DOTAS penalties â€� CC/FS57
This factsheet tells you about your rights if HMRC is considering charging you a penalty for failing to comply with your obligations under disclosure of tax avoidance schemes (DOTAS).
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Factsheets are for guidance only and reflect HMRC position at the time of writing.
Updates to this page
Published 13 May 2022