Policy paper

International Tax Enforcement: disclosable cross-border arrangements

This tax information and impact note covers the introduction of regulations requiring the disclosure of certain cross-border arrangements to HMRC.

• From: HM Revenue & Customs
• Published: 13 January 2020

Documents

International Tax Enforcement: disclosable cross-border arrangements

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Details

These regulations will require the disclosure of certain cross-border arrangements to HMRC, supporting the government’s work to tackle tax avoidance and evasion. This document provides further information on the new rules, and details the impacts.

Published 13 January 2020