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Tax avoidance schemes forms

Use the DOTAS, DASVOIT and POTAS forms for disclosing tax avoidance schemes.

If you’re involved in tax avoidance that should be disclosed under the disclosure rules, you must let HMRC have information about the scheme. Find out more information in the disclosure of tax avoidance schemes guidance.

The forms are listed in order of reference for each scheme.

DOTAS forms

Under disclosure of tax avoidance (DOTAS) certain people must provide information to HMRC about avoidance schemes within 5 days of the schemes being made available or implemented.

DASVOIT forms

The disclosure of tax avoidance schemes: VAT and other indirect taxes (DASVOIT) came into force on 1 January 2018 and applies to taxes, levies and duties.

POTAS forms

Promoters of tax avoidance schemes (POTAS) aim to deter the development and use of avoidance schemes by influencing the behaviour of promoters, their intermediaries and clients.

Updates to this page

Published 10 December 2014