Report a cross-border arrangement to HMRC
Report and update cross-border arrangements (DAC6) between the UK and EU member states.
The DAC6 service will close on 31 May 2023. To tell us about any reportable arrangements from 28 March 2023, use the Mandatory Disclosure Rules service.
You can still use the DAC6 service until 31 May 2023 to:
- tell us about arrangements that became reportable before 28 March 2023
- send additional information, replacements or deletions for previously sent disclosures
If you are involved in a cross-border arrangement, you may have to tell HMRC about it. This could include:
- transfers of funds from an account in one country to an account in another country
- payments from a resident of one country to a resident of another
- putting funds in an offshore trust
You only need to report arrangements if they meet one of the hallmarks under category D.
Who should report an arrangement
You should check if you need to tell HMRC about a cross-border arrangement.
Before you start
Before you tell us about your cross-border arrangement, you’ll need to:
- register to report a cross-border arrangement
- gather the information you’ll need to report, including:
- details of people involved in the arrangement (name, date and place of birth, residence for tax purposes, Unique Taxpayer Reference, National Insurance number or other tax identification number and the people that are associated businesses to the relevant taxpayer)
- an explanation of the arrangement
- the legislation the arrangement relies on
- the arrangement start date
- the arrangement value
- any EU member states or the UK, likely to be affected by the arrangement
You must report information if it’s in your knowledge, possession or control.
If you do not provide this information, you may have to pay a penalty.
What you’ll need
You’ll need the:
- Government Gateway ID and password you used to register
- DAC6 user ID you got when you registered
Report your cross-border arrangement
Use the online service to report your cross-border arrangement.
You can upload an .xml file containing the reportable information. If you’re uploading an .xml file, you should use the schema and supporting documents to report the arrangement.
If you choose not to upload an .xml file, you can use a manual form in the service to enter reportable information.
Online services may be slow during busy times. Check if there are any problems with this service.
Return to your reports
You can return to your report if you need to:
- submit a manual report that you have already started but not yet completed — you must do this within 28 days or the information will be deleted
- view information about disclosures you have uploaded previously — including the date and time of upload, and the relevant reference numbers
- report additional information about an existing arrangement
- replace information for an existing arrangement
- delete information about an existing arrangement
You’ll need the arrangement ID:
- to report additional information about an existing arrangement
- and the disclosure ID to replace or delete information you disclosed previously
You can also use this service to update the contact details you provided during registration
For help and support, check the schema and supporting documents or Email: enquiries.aeoi@hmrc.gov.uk.
Last updated 12 April 2023 + show all updates
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The DAC6 service will close on 31 May 2023. To tell us about any reportable arrangements from 28 March 2023, use the Mandatory Disclosure Rules service. You can still use the DAC6 service until 31 May 2023 to tell us about arrangements that became reportable before 28 March 2023, or to send additional information, replacements or deletions for previously sent disclosures.
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Information about when you may have to tell HMRC about a cross-border arrangement has been updated.
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The information about how to report cross-border arrangements has been updated.
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First published.