The rules described below applied in the UK until their repeal on 28 March 2023. After this date, details of offshore avoidance arrangements must be reported under the mandatory disclosure rules (MDR) described in A6.1204B.
Overview of the EU DAC reporting regime
EU Directive 2018/822 was published on 25 May 2018 and is the fifth amendment to Directive 2011/16/EU, the Directive for Administrative Cooperation. This amendment requires member states to enact rules obliging 'intermediaries' (defined below), and in some cases taxpayers, to report information to tax authorities about 'cross-border arrangements' that contain certain 'hallmarks' (see below). Cross-border means concerning more than one member state, or a member state and a third (non-EU) country1. The hallmarks are designed to catch tax-planning arrangements, but some of the hallmarks are widely drafted such that arrangements without a tax avoidance motive may also be caught.
DAC 6 came into force on 25 June 2018. EU member states had to enact implementing legislation by 31 December 2019, for the provisions to apply from 1 July 2020.
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:28