Register to report a cross-border arrangement (MDR)
Find out what you'll need and how to register to tell HMRC about a cross-border arrangement under the Mandatory Disclosure Rules (MDR).
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
- putting funds in an offshore trust
Who should register
You’ll need to register to report a cross-border arrangement you are involved in where the conditions apply.
You can register as an organisation or individual. If you have a Unique Taxpayer Reference or a National Insurance number, you must use it to register.
For more information you can check if you need to tell HMRC about a cross-border arrangement.
When to register
You must register before you can tell us about any cross-border arrangement you are involved in. You only need to register once.
You can register at the same time you submit your report or you can do it before.
What you’ll need
To register on behalf of a business, you’ll need:
- your Government Gateway user ID and password for the business
- the Unique Taxpayer Reference for your business, if it has one
- the registered name for your business, exactly as it appears on your incorporation certificate or other governing document (check you have the exact registered name, without abbreviations)
If your business uses different levels of Government Gateway credentials, you will need an administrator to register. The administrator can then add team members to the service within your business tax account so others can make an MDR report.
Businesses which are also registered as agents should use their organisation credentials, not their agent credentials.
How to register
Use the online service to register.
Online services may be slow during busy times. Check if there are any problems with this service.
After you’ve registered
Once you’ve registered, you’ll get a:
- MDR ID
- confirmation email
You’ll need this MDR ID to report your cross-border arrangements.
Once you’ve registered you can report your arrangement at the same time or later.
Find out more information about time limits.