How to report cross-border arrangements (DAC6) to HMRC

Published on: 04 January 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new guidance page on reporting cross-border arrangements (DAC6) to HMRC, the scope of which has been substantially reduced following the International Tax Enforcement (Disclosable Arrangements) (Amendment) (No 2) (EU Exit) Regulations 2020. The new guidance page explains how to make a report, what needs to be included within it and provides a link to the online portal for reporting using uploads of XML files containing the reportable information. It also notes that the option to enter information manually will be available from mid-January 2021.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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