APNs - notifiable under DOTAS

[x7cro]

Scheme reference number for the APN's withdrawn ?

The main grounds for HMRC issuing an APN is that a scheme was notifiable.

Don't assume that just because a promoter notified the scheme, and HMRC issued a scheme reference number (SRN), that the scheme was in fact notifiable. It may seem like a subtle distinction but HMRC are now having to withdraw 2000 Montpelier APNs because of this. We've now come across another case of this.

Some promoters probably notified to avoid any risk of the company being hit with penalties for non-compliance. Others, it seems, just didn't understand the rules. The DOTAS rules are complex, and open to interpretation, and even HMRC don't seem to fully understand them.

The likelihood of a scheme being notifiable also depends on the date when it was first made available for implementation. This determines which (if any) of the DOTAS rules apply. NB: this is not when you first used a scheme but when it was first made available to anyone.

If you think your scheme may not have been notifiable, seek professional advice.

EDIT: I decided to remove some of the technical details, above, just in case this was any benefit to HMRC.

Does anyone know the scheme reference number or numbers of the schemes that have had APN's withdrawn

[Wibble1]

Does anyone know the scheme reference number or numbers of the schemes that have had APN's withdrawn

Or / and the name of these schemes?

Does anyone have the details of the representation made that resulted in the scheme not being covered under DOTAS?