Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many promoters of tax avoidance schemes have complied with their obligations under the disclosure of tax avoidance scheme in each year since 2010.

Information about disclosures of tax avoidance schemes between 2010 and 2014 is available on GOV.UK. Data is recorded on a ‘scheme’ rather than promoter basis. Since 2014, over 60 schemes have been disclosed under DOTAS.

HM Revenue and Customs (HMRC) DOTAS Taskforce was set up to ensure compliance with the DOTAS regime. The team review all intelligence information, taking appropriate action where avoidance risks are identified.

HMRC has taken litigation action against 10 businesses that it considers to be avoidance scheme promoters for failure to disclose under the DOTAS regime, with around 20 others deciding to disclose to avoid litigation. Of the 10 cases, 6 have been heard before a tribunal and in each of the 3 decisions received so far, all have confirmed HMRC’s view that the schemes were disclosable, with decisions awaited in a further three cases. Further cases will be litigated in the year ahead.