Mandatory Disclosure Rules
This tax information and impact note is about Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.
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Linked documents
- Guidance Mandatory Disclosure Rules (MDR)
▤ Verbatim text from source document
This measure addresses the UK’s implementation of the Organisation for Economic Co-operation and Development’s (OECD) Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.
On 17 January 2023 the International Tax Enforcement (Disclosable Arrangements) Regulations 2023 were laid before the House of Commons. These regulations implement the Mandatory Disclosure Rules. The regulations come into force on 28 March 2023.