The government is consulting on draft regulations to implement an EU directive known as DAC 6.
From 1 July 2020, this will require taxpayers and their advisers to report details of certain cross border arrangements that could be used to avoid or evade tax to HMRC.
This consultation aims to clarify our intended approach for businesses. We welcome comments to help us finalise the regulations and help to ensure that the rules are implemented effectively and proportionately.
Ways to respond
Exchange of Information Policy - Business International
HM Revenue and Customs
9th Floor, Mail point 3
10 South Colonnade