HMRC has published two basic guidance notes on how to report cross-border arrangements under the UK mandatory disclosure rules (MDR):
Register to report a cross-border arrangement: covering how to register in order to report a cross-border arrangement under the UK MDR; and
Report a cross-border arrangement to HMRC: dealing with the mechanics of how to file the report using HMRC’s online service, including useful links to other supporting materials.
The International Tax Enforcement (Disclosable Arrangements) Regulations, SI 2023/38, are UK rules that came into force on 28 March 2023, replacing the International Tax Enforcement (Disclosable Arrangements) Regulations, SI 2020/25, which previously implemented the equivalent EU rules.
HMRC has published two basic guidance notes on how to report cross-border arrangements under the UK mandatory disclosure rules (MDR):
Register to report a cross-border arrangement: covering how to register in order to report a cross-border arrangement under the UK MDR; and
Report a cross-border arrangement to HMRC: dealing with the mechanics of how to file the report using HMRC’s online service, including useful links to other supporting materials.
The International Tax Enforcement (Disclosable Arrangements) Regulations, SI 2023/38, are UK rules that came into force on 28 March 2023, replacing the International Tax Enforcement (Disclosable Arrangements) Regulations, SI 2020/25, which previously implemented the equivalent EU rules.
