Find out what you’ll need and how to register to tell HMRC about a cross-border arrangement (DAC6).
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
Register to report a cross-border arrangement
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 DAC6 user ID
- a confirmation email
You’ll need this DAC6 user ID to report your cross-border arrangements.
Once you’ve registered, you can report your arrangement at the same time or later.
