Report a cross-border arrangement to HMRC
Report and update cross-border arrangements under Mandatory Disclosure Rules (MDR).
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
- putting funds in an offshore trust
You can use the online service to:
- report your cross-border arrangement
- update your contact details
- check the status of files you send to us
Who should report an arrangement
You must report information if it’s in your knowledge, possession or control.
You can check if you need to tell HMRC about a cross-border arrangement.
If you do not report your arrangement, you may have to pay a penalty.
If you’ve previously reported your cross-border arrangement under DAC6, you do not need to report again.
Before you start
Before you tell us about your cross-border arrangement, you’ll need to register to report arrangements.
What you’ll need
You’ll need the Government Gateway ID and password you used to register. If you are reporting for an organisation, your administrator can add team members to the service within your business tax account.
How to report
You’ll be able to 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.
Online services may be slow during busy times. Check if there are any problems with this service.
Change your information
If you want to correct or delete information you have sent to us, you must upload a file that meets the schema and business requirements for corrections and deletions.
If you send a deletion, it will delete the entire report (including the ‘New information’ and any corrections).
You can also use this service to update the contact details you provided during registration.
If you have any questions you can email: aeoi.enquiries@hmrc.gov.uk.
Last updated 25 September 2023 + show all updates
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Information has been added about paying penalties in the 'who should report an arrangement' section and the email address for changing your information has been updated.
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First published.