Register to report a cross-border arrangement

Question

Accepted Answer

The DAC6 service will close on 31 May 2023. To tell us about any reportable arrangements from 28 March 2023, use the Mandatory Disclosure Rules service.

You can still use the DAC6 service until 31 May 2023 to:

tell us about arrangements that became reportable before 28 March 2023
send additional information, replacements or deletions for previously sent disclosures

If you are involved in a cross-border arrangement, you may have to tell HMRC about it. This could include:

transfers of funds from an account in one country to an account in another country
payments from a resident of one country to a resident of another
putting funds in an offshore trust

You only need to report arrangements if they meet one of the hallmarks under category D.

Who should register

You should check if you need to tell HMRC about a cross-border arrangement.

You can register as:

an individual or a business
a limited company
sole proprietor
unincorporated association or trust

When to register

You must register before, or at the same time as, you tell us about any cross-border arrangement you are involved in. You only need to register once.

What you’ll need

To register on behalf of a business, you’ll need the:

Government Gateway user ID and password for the business
Unique Taxpayer Reference for the business, if it has one
registered name for your business on your incorporation certificate

Registration must be carried out with a user whose Government Gateway credentials are at administrator level.

Businesses which are also registered as agents should use their organisation credentials, not their agent credentials.

To register as an individual, you’ll need your:

Government Gateway user ID and password
National Insurance number, if you have one