An updated version of the DOTAS guidance has now been published. The guidance has been rewritten to incorporate supplementary guidance published between November 2010 and April 2011 and to clarify areas where previous advice may have been unclear.

The main changes are as follows:

• Paragraphs 12.7 and 19.3 amend HMRC's definition of reasonable excuse to provide greater clarity following a number of tribunal judgments, which criticised HMRC's use of the word ‘exceptional’.
• Correction in Paragraph 15.7 to bring it into line with the requirements in regulation 8(15) of SI 2004/1864.

The updated guidance can be found at http://www.hmrc.gov.uk/aiu/dotas.pdf