Consultation outcome

Draft regulations: implementation of disclosable arrangements

• From: HM Revenue & Customs
• Published: 22 July 2019
• Last updated: 13 January 2020 — See all updates

This consultation has concluded

Read the full outcome

International Tax Enforcement: disclosable arrangements - summary of responses

PDF, 844 KB, 28 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail of outcome

At Budget 2018, the government announced that it would introduce legislation requiring taxpayers and their advisers to disclose details of certain cross-border arrangements to HMRC.

The government consulted on draft legislation over summer 2019 and has now amended the legislation to ensure the rules are effective and proportionate.

You can read:

• The International Tax Enforcement (Disclosable Arrangements) Regulations 2020
• the tax information and impact note
• the summary of responses

---

Original consultation

Summary

We are seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade tax.

This consultation ran from
9:30am on 22 July 2019 to 11:45pm on 11 October 2019

Consultation description

The government is consulting on draft regulations to implement an EU directive known as DAC 6.

From 1 July 2020, this will require taxpayers and their advisers to report details of certain cross border arrangements that could be used to avoid or evade tax to HMRC.

This consultation aims to clarify our intended approach for businesses. We welcome comments to help us finalise the regulations and help to ensure that the rules are implemented effectively and proportionately.

Documents

International Tax Enforcement: disclosable arrangements (consultation document)

PDF, 459 KB, 46 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

The International Tax Enforcement (Disclosable Arrangements) Regulations 2019 - DRAFT

PDF, 230 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 22 July 2019
Last updated 13 January 2020 + show all updates

1. 13 January 2020

   Published outcome summary, summary of responses, and links to the final regulations and to the tax information and impact note.

2. 22 July 2019

   First published.