Guidance

Report a cross-border arrangement to HMRC

Report and update cross-border arrangements (DAC6) between the UK and EU member states.

• From: HM Revenue & Customs
• Published: 29 December 2020
• Last updated: 12 April 2023 — See all updates

This guidance was withdrawn on 1 June 2023

This page has been withdrawn because it is out of date. From 28 March 2023, you should use Mandatory Disclosure Rules to tell HMRC about a cross-border arrangement.

Find out how to check if you need to tell HMRC about a cross-border arrangement (MDR).

You can email: mandatorydisclosure.rules@hmrc.gov.uk if you have any questions about your DAC6 disclosures.

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 report an arrangement

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

Before you start

Before you tell us about your cross-border arrangement, you’ll need to:

• register to report a cross-border arrangement
• gather the information you’ll need to report, including:
  • details of people involved in the arrangement (name, date and place of birth, residence for tax purposes, Unique Taxpayer Reference, National Insurance number or other tax identification number and the people that are associated businesses to the relevant taxpayer)
  • an explanation of the arrangement
  • the legislation the arrangement relies on
  • the arrangement start date
  • the arrangement value
  • any EU member states or the UK, likely to be affected by the arrangement

You must report information if it’s in your knowledge, possession or control.

If you do not provide this information, you may have to pay a penalty.

What you’ll need

You’ll need the:

• Government Gateway ID and password you used to register
• DAC6 user ID you got when you registered

Report your cross-border arrangement

Use the online service to report your cross-border arrangement.

You can upload an .xml file containing the reportable information. If you’re uploading an .xml file, you should use the schema and supporting documents to report the arrangement.

If you choose not to upload an .xml file, you can use a manual form in the service to enter reportable information.

Online services may be slow during busy times. Check if there are any problems with this service.

Return to your reports

You can return to your report if you need to:

• submit a manual report that you have already started but not yet completed — you must do this within 28 days or the information will be deleted
• view information about disclosures you have uploaded previously — including the date and time of upload, and the relevant reference numbers
• report additional information about an existing arrangement
• replace information for an existing arrangement
• delete information about an existing arrangement

You’ll need the arrangement ID:

• to report additional information about an existing arrangement
• and the disclosure ID to replace or delete information you disclosed previously

You can also use this service to update the contact details you provided during registration

For help and support, check the schema and supporting documents or Email: enquiries.aeoi@hmrc.gov.uk.

Published 29 December 2020
Last updated 12 April 2023 + show all updates

1. 12 April 2023

   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, or to send additional information, replacements or deletions for previously sent disclosures.

2. 22 March 2021

   Information about when you may have to tell HMRC about a cross-border arrangement has been updated.

3. 3 March 2021

   The information about how to report cross-border arrangements has been updated.

4. 29 December 2020

   First published.