Disclosure of Tax Avoidance Schemes (DOTAS)

This schedule sets out the scope of services we will provide.

The purpose of this schedule is to clearly define what is and is not included in the scope of our work.

This schedule should be read in conjunction with our engagement letter and our standard terms of business.

As part of our agreed services, we will:

• Report any tax arrangements you are involved in that have been confirmed by the scheme provider fall within the DOTAS regime
• Ask you for confirmation of the Scheme Reference Number (SRN) that has been issued
• Ensure the SRN is reported correctly on your Self-Assessment tax return
• Advise on basic compliance with DOTAS disclosure obligations
• Retain appropriate records of disclosed arrangements

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

The following work is outside the scope of this service unless separately agreed in writing:

• The assessment of whether any tax arrangements you are involved in fall within the DOTAS regime
• Legal or technical analysis of complex avoidance schemes
• Advice on the design or implementation of tax avoidance arrangements
• Liaison with scheme promoters or legal representatives
• Representation in disputes with HMRC arising from DOTAS disclosures
• Assistance in withdrawing from or unwinding a tax avoidance arrangement

Please note: this list is not exhaustive. Any work not specifically listed under "Included work" is deemed outside the scope of this engagement unless we have expressly agreed otherwise in writing.

Where additional work is required, we will advise you of the scope, our proposed fee, and obtain your agreement before proceeding.

You agree to:

• Disclose to us full details of any tax arrangements or schemes you have used or been invited to join
• Provide documentation relating to any Scheme Reference Numbers issued by HMRC or promoters
• Inform us promptly if you believe you are involved in a scheme potentially falling within DOTAS
• Cooperate fully with our requests for further information regarding such schemes

We agree to:

• Review the information you provide in light of DOTAS regulations
• Report SRNs on your Self-Assessment return where applicable
• Inform you of your reporting obligations under DOTAS
• Maintain confidentiality and comply with applicable anti-avoidance disclosure laws