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).
Documents
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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.
Last updated 28 March 2023 + show all updates
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The Mandatory Disclosure Rules (MDR) came into effect from 28 March 2023. You can now report using the new rules.
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First published.
Update history
2024-02-12 10:00
Information for the business rule ‘DocRefld already used’ has been updated on the business rules for submissions with error messages.
2023-05-24 08:46
The business rules for submissions with error messages have been updated.
2023-03-28 12:38
The Mandatory Disclosure Rules (MDR) came into effect from 28 March 2023. You can now report using the new rules.
2023-02-03 14:45
First published.