23 March 2021 
Andrea Marshall, Tax Specialist
Members will recall that DAC 6 is an EU wide anti-avoidance measure, which KPMG presented a Time to Talk session on in July (the slides can be found here.)
***Update as at 23 March 2021***
Check if you need to tell HMRC about a cross-border arrangement, Register to report a cross-border arrangement and Report a cross-border arrangement to HMRC have been updated further with information on when and how to report a cross-border arrangement
***Update as at 4 March 2021***
HMRC's guidance has been updated as follows:
Check if you need to tell HMRC about a cross-border arrangement includes includes further information about when you need to report a cross-border arrangement ; and
Register to report a cross-border arrangement now provides more detail on the registration process
**************
HMRC has issued its own guidance on DAC 6, Check if you need to tell HMRC about a cross-border arrangement. This includes a link to the HMRC Internal Manual updated guidance on the Hallmarks, that are set-out in the KPMG slide pack.
***Update as at 16 November 2020***
HMRC have now issued guidance on how to report a cross-border tax arrangement (DAC 6) involving the UK and an EU member state and what supporting documentation is needed.
