IEIM6550000 | Additional obligations for relevant taxpayers

Where a relevant taxpayer participates in a reportable cross-border arrangement, they must include the arrangement reference number (ARN), together with details of any tax advantage arising from the arrangement to HMRC. This should normally be done in the blank space in the relevant taxpayer’s tax return. Relevant taxpayers should include the ARN in their tax return for the period in which they entered into the reportable arrangement, and any subsequent period in which they obtain a tax advantage as a result of the reportable cross-border arrangement. For the meaning of tax advantage in this context see IEIM641020.