Revenue eBrief No. 078/22
01 April 2022
EU Mandatory Disclosure of Reportable Cross-Border Arrangements
Tax and Duty Manual Part 33-03-03 – EU Mandatory Disclosure of Reportable Cross-Border Arrangements (DAC6) – has been updated (in sections 2, 4 and 5) to reflect changes introduced by Finance Act 2021 and to provide additional guidance on the various hallmarks, filing obligations, nexus and the main benefit test. Additional examples have also been included.