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Implementing rules for cross-border reporting

29 July 2019
Issue: 4706 / Categories: News

The government is consulting on  draft regulations to implement the EU directive on administrative co-operation known as DAC 6. From 1 July 2020, this will require taxpayers and their advisers to report to HMRC details of specified cross-border arrangements that could be used to avoid or evade tax.

This consultation aims to clarify HMRC’s approach for businesses. Comments are invited to aid HMRC to finalise the regulations and ensure the rules are implemented effectively and proportionately.

Responses should be emailed to by 11 October. 

HMRC consultation:
Issue: 4706 / Categories: News
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