Policy paper

Mandatory Disclosure Rules

This tax information and impact note is about Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures.

From:
HM Revenue & Customs
Published
17 January 2023

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Mandatory Disclosure Rules (MDR)

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This measure addresses the UK鈥檚 implementation of the Organisation for Economic Co-operation and Development鈥檚 (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 . The regulations come into force on 28 March 2023.

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Published 17 January 2023

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