Policy paper

Mandatory Disclosure Rules

This tax information and impact note is about Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.

• From: HM Revenue & Customs
• Published: 17 January 2023

Documents

Mandatory Disclosure Rules (MDR)

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This measure addresses the UK’s implementation of the Organisation for Economic Co-operation and Development’s (OECD) Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.

On 17 January 2023 the International Tax Enforcement (Disclosable Arrangements) Regulations 2023 were laid before the House of Commons. These regulations implement the Mandatory Disclosure Rules. The regulations come into force on 28 March 2023.

Published 17 January 2023