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Guidance: Cross-border tax arrangements schema and supporting documents

Use the schema and supporting documents to report a cross-border tax arrangement (DAC6) involving the UK and an EU member state.

Documents

Schema user guide

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Schema supporting documents

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the schema and supporting documents to report a cross-border tax arrangement (DAC6) to HMRC when the service is available.

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

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

Use the schema and supporting documents to report a cross-border tax arrangement (DAC6) involving the UK and an EU member state.

Documents

Schema user guide

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Schema supporting documents

This file may not be suitable for users of assistive technology.


Request an accessible format.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email different.format@hmrc.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the schema and supporting documents to report a cross-border tax arrangement (DAC6) to HMRC when the service is available.

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

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