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Consultation on the UK’s new mandatory disclosure rules

Speed read
The UK mandatory disclosure rules, expected to be enacted this summer, will replace the UK’s current DAC 6 regulations. The scope of the new rules is broadly similar to the UK’s DAC 6 rules and requires intermediaries and taxpayers to send information to HMRC about certain reportable arrangements and structures. However, intermediaries such as law firms and tax advisers should review the consultation (which closes on 8 February). Promoters, in particular, will need to undertake another look-back exercise in relation to arrangements put in place since 29 October 2014 to see if there are any which are reportable under the new rules.

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