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DAC 6 reporting deadlines

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The Treasury has published the regulations required to give effect to the six-month delay to various reporting requirements in relation to cross-border arrangements under DAC 6 as implemented in the UK by the International Tax Enforcement (Disclosable Arrangements) Regulations, SI 2020/25.

The International Tax Enforcement (Disclosable Arrangements) (Coronavirus) (Amendment) Regulations, SI 2020/713, will defer the reporting requirements in recognition of the difficulties faced by taxpayers and intermediaries as a result of coronavirus.

Issue: 1496
Categories: News
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