Guidance
Compliance checks: The Human Rights Act and DOTAS penalties — 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).
Documents
Details
Factsheets are for guidance only and reflect HMRC position at the time of writing.
Updates to this page
Published 13 May 2022