Consultation outcome

Draft regulations: implementation of disclosable arrangements

This consultation has concluded

Download the full outcome

International Tax Enforcement: disclosable arrangements - summary of responses

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Detail of outcome

At Budget 2018, the government announced that it would introduce legislation requiring taxpayers and their advisers to disclose details of certain cross-border arrangements to HMRC.

The government consulted on draft legislation over summer 2019 and has now amended the legislation to ensure the rules are effective and proportionate.

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Original consultation

Summary

We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.

This consultation ran from
to

Consultation description

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.

Documents

International Tax Enforcement: disclosable arrangements (consultation document)

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The International Tax Enforcement (Disclosable Arrangements) Regulations 2019 - DRAFT

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Published 22 July 2019
Last updated 13 January 2020 + show all updates
  1. Published outcome summary, summary of responses, and links to the final regulations and to the tax information and impact note.

  2. First published.