The International Tax Enforcement (Disclosable Arrangements) Regulations 2023
These Regulations make provisions implementing the OECD (2018), Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures, OECD, Paris. They impose obligations on persons, known as intermediaries or reportable taxpayers, to report information to HM Revenue and Customs (“HMRC”) about certain types of arrangements, known as CRS avoidance arrangements and opaque offshore structures.
Lifecycle
Department
Made
16 Jan 2023
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In force
28 Mar 2023
Enabling power
Further to section 84(8) of the Finance Act 2019, the Chancellor of the Exchequer has laid before the House of Commons a report on how the powers in section 84 are to be exercised in each of the scenarios in subsection (9) of that section.
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