HMRC has published updated guidance on Disclosure of Tax Avoidance Schemes (DOTAS) to cover changes to the disclosure requirements for Stamp Duty Land Tax, which come into force on 1 November 2012, as a consequence of the consolidation of regulations on tax avoidance schemes and National Insurance contributions.

The guidance is about what to do if you promote or use arrangements (including any scheme, transaction or series of transactions) that will or are intended to provide the user with a tax and/or NIC advantage when compared to adopting a different course of action.

There is advice on deciding if arrangements relating to income tax, corporation tax, capital gains tax, NICs, SDLT and inheritance tax should be disclosed to HMRC; how to make a disclosure (section 13); the systems HMRC expects users of tax arrangements to have in place to monitor for arrangements that they, rather than the promoter, may need to disclose to HMRC; and details on how to notify HMRC when using a disclosed arrangement.

The updated guidance is available at HMRC.