Guidance
Compliance checks: The Human Rights Act and DOTAS penalties 鈥� 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鈥檚 position at the time of writing.
Updates to this page
Published 13 May 2022
Last updated 7 May 2026
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The factsheet has been updated to include changes introduced in Finance Act 2026.
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First published.