With the end of the Brexit transitional period and the changes above, the UK has effectively repealed the DAC6 reporting requirement from 2021, except that reporting under DAC6 will still be required for a limited time for arrangements which meet hallmarks under Category D, in line with the UK’s obligations under the TCA.
Source
- International Tax Panorama
- Orbitax
- EY – UK Government announces approach to UK MDR post UK-EU Brexit Agreement
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