HMRC have updated their guidance The Human Rights Act and DOTAS penalties — CC/FS57.
“This factsheet tells you about your rights under Article 6 of the European Convention on Human Rights. This was incorporated into British law through the Human Rights Act 1998. It gives you certain rights when we’re considering whether to charge certain types of penalties.
We’ll ask you to read this factsheet if we’re considering charging you a penalty for failing to comply with your obligations under the disclosure of tax avoidance schemes (DOTAS).”
The factsheet has been updated to include changes introduced in Finance Act 2026
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson and now updated by Keith Gordon, the authors explore the whole spectrum of protections available to individual taxpayers.
