Guidance

Cross-border tax arrangements schema and supporting documents

Use the schema and supporting documents to report a cross-border tax arrangement (DAC6) involving the UK and an EU member state.

From:
HM Revenue & Customs
Published
29 October 2020
Last updated
12 April 2023 — See all updates

This publication was withdrawn on

This page has been withdrawn because it is out of date. From 28 March 2023, you should use Mandatory Disclosure Rules to tell HMRC about a cross-border arrangement.

Find out how to check if you need to tell HMRC about a cross-border arrangement (MDR).

You can email: mandatorydisclosure.rules@hmrc.gov.uk if you have any questions about your DAC6 disclosures.

Documents

Schema user guide

ODT, 959 KB

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Schema supporting documents

ZIP, 12.3 KB

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Details

Use the schema and supporting documents to report a cross-border tax arrangement (DAC6) to HMRC when the service is available.

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

The DAC6 service will close on 31 May 2023. To tell us about any reportable arrangements from 28 March 2023, use the Mandatory Disclosure Rules service.

You can still use the DAC6 service until 31 May 2023 to:

  • tell us about arrangements that became reportable before 28 March 2023
  • send additional information, replacements or deletions for previously sent disclosures
Published 29 October 2020
Last updated 12 April 2023 + show all updates

  1. The DAC6 service will close on 31 May 2023. To tell us about any reportable arrangements from 28 March 2023, use the Mandatory Disclosure Rules service. You can still use the DAC6 service until 31 May 2023 to tell us about arrangements that became reportable before 28 March 2023, or to send additional information, replacements or deletions for previously sent disclosures.

  2. First published.