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If you are involved in a cross-border arrangement you may have to tell HMRC about it. This could include:

• transfers of funds from an account in one country to an account in another country
• putting funds in an offshore trust

You can use the online service to:

• report your cross-border arrangement
• update your contact details
• check the status of files you send to us

Who should report an arrangement

You must report information if it鈥檚 in your knowledge, possession or control.

You can check if you need to tell HMRC about a cross-border arrangement.

If you do not report your arrangement, you may have to pay a penalty.

If you鈥檝e previously reported your cross-border arrangement under DAC6, you do not need to report again.

Before you start

Before you tell us about your cross-border arrangement, you鈥檒l need to register to report arrangements.

What you鈥檒l need

You鈥檒l need the Government Gateway ID and password you used to register. If you are reporting for an organisation, your administrator can within your business tax account.

How to report

You鈥檒l be able to upload an XML file containing the reportable information. If you鈥檙e uploading an XML file, you should use the schema and supporting documents to report the arrangement.

Change your information

If you want to correct or delete information you have sent to us, you must upload a file that meets the schema and business requirements for corrections and deletions.

If you send a deletion, it will delete the entire report (including the 鈥楴ew information鈥� and any corrections).

You can also use this service to update the contact details you provided during registration.

If you have any questions you can email: [email protected].