Closed consultation

Draft regulations: implementation of disclosable arrangements

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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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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 22 July 2019