Schedule 17 Disclosure of tax avoidance schemes

1. Requirement to update DOTAS information
2. Arrangements to be given reference number
3. Notification of employees
4. Employers' duty of disclosure
5. Identifying scheme users
6. Additional information
7. Protection of persons making voluntary disclosures
8. Publication of DOTAS information
9. Increase in penalties for failure to comply with section 313 of FA 2004
10. Transitional provisions