IEIM800010 | Deferral of reporting deadlines for DAC 6.
From HM Revenue & Customs · International Exchange of Information Manual
Page archived. On 28 March 2023 this legislation was repealed and replaced by the Mandatory Disclosure Rules legislation. Please refer to the guidance at IEIM700000 – Mandatory Disclosure Rules Legislation. The disclosable arrangements legislation (DAC6) will be withdrawn on 31 March 2024.