Guidance

Check if you need to tell HMRC about a cross-border arrangement

Find out if you need to tell HMRC about any reportable cross-border arrangements (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This guidance was withdrawn on

This page has been withdrawn because it is out of date.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.

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

If you are involved in a cross-border arrangement, you may have to tell HMRC about it. This could include:

  • transfers of funds from an account in one country to an account in another country
  • payments from a resident of one country to a resident of another
  • putting funds in an offshore trust

You are involved in a cross-border arrangement, if you designed, promoted or managed the implementation of it. You are also involved if you provided aid, assistance or advice on the arrangement, or if you are participating in the arrangement.

You only need to report arrangements if they meet one of the hallmarks under category D.

What arrangements must be reported

You must tell us about any cross-border arrangement where a category D hallmark applies.

If you do not report your arrangement, you may have to pay a penalty.

If you have any queries, Email: enquiries.aeoi@hmrc.gov.uk

Who needs to tell HMRC

You need to tell us about a cross-border arrangement that you are involved in, if one of the following applies:

  • you are a resident in the UK for tax purposes
  • you have a permanent business in the UK and provide services that apply to the arrangement
  • your business is incorporated or registered in the UK
  • you are registered with a professional association relating to legal, taxation or consultancy services in the UK

There are exemptions from reporting, for example, if you would breach legal professional privilege by disclosing it to us, or if someone else has already reported the information.

When to tell us

You must tell us within 30 days from one of the following, the day:

  • after the arrangement is made available
  • after the arrangement is ready to start
  • the arrangement started
  • after you provided aid, assistance or advice in relation to the arrangement

You must use whichever happens earliest.

How to tell us

Register to report a cross-border arrangement

You must register to report a cross-border arrangement before, or at the same time as, you report a cross-border arrangement. You only need to register once.

Report a cross-border arrangement

You should use the online service to report a cross-border arrangement.

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. Information about when you may have to tell HMRC about a cross-border arrangement and reporting a cross-border arrangement has been updated.

  3. Information about when you need to report a cross-border arrangement has been updated.

  4. First published.

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