Guidance

Cross-border arrangements schema and supporting documents (MDR)

Use the schema and supporting documents to report a cross-border arrangement under Mandatory Disclosure Rules (MDR).

From:
HM Revenue & Customs
Published
3 February 2023

Documents

Schema and supporting documents

ZIP, 17.3 KB

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International exchange framework for Mandatory Disclosure Rules (MDR)

Ref: OECD website https://www.oecd.org/tax/automatic-exchange/publications/international-exchange-framework-for-mandatory-disclosure-rules-on-crs-avoidance-arrangements-and-opaque-offshore-structures.htm

Business rules for submissions with error messages

ODS, 7.85 KB

This file is in an OpenDocument format

Details

You cannot currently report under Mandatory Disclosure Rules. These will come into effect from 28 March 2023.

For more information, you should check if you need to tell HMRC about a cross-border arrangement under DAC6 rules.

You can use the schema and supporting documents to report cross-border tax arrangements under Mandatory Disclosure Rules (MDR).

The Organisation for Economic Co-operation and Development (OECD) designed the international legal and operational framework for Mandatory Disclosure Rules exchanges.

You can find more information on the OECD website.

If you have questions about the specifications email: enquiries.aeoi@hmrc.gov.uk.

Published 3 February 2023