Guidance

Cross-border arrangements schema and supporting documents (MDR)

Use the schema and supporting documents to report a cross-border arrangement under Mandatory Disclosure Rules (MDR).

From:
HM Revenue & Customs
Published
3 February 2023
Last updated
12 February 2024 — See all updates

Documents

Schema and supporting documents

ZIP, 17.3 KB

This file may not be suitable for users of assistive technology.

Request an accessible format.
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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

International exchange framework for Mandatory Disclosure Rules (MDR)

Ref: OECD website

https://www.oecd.org/tax/automatic-exchange/publications/international-exchange-framework-for-mandatory-disclosure-rules-on-crs-avoidance-arrangements-and-opaque-offshore-structures.htm

Business rules for submissions with error messages

ODS, 8.24 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

You can use the schema and supporting documents to report cross-border tax arrangements under Mandatory Disclosure Rules (MDR).

The Organisation for Economic Co-operation and Development (OECD) designed the international legal and operational framework for Mandatory Disclosure Rules exchanges.

You can find more information on the OECD website.

If you have questions about the specifications email: enquiries.aeoi@hmrc.gov.uk.

Published 3 February 2023
Last updated 12 February 2024 + show all updates

  1. Information for the business rule 'DocRefld already used' has been updated on the business rules for submissions with error messages.

  2. The business rules for submissions with error messages have been updated.

  3. The Mandatory Disclosure Rules (MDR) came into effect from 28 March 2023. You can now report using the new rules.

  4. First published.