The UK rules requiring the disclosure of arrangements which could potentially facilitate tax evasion (MDR) entered into force on 28 March 2023. The rules were adopted on 30 November 2022 through the International Tax Enforcement (Disclosable Arrangements) Regulations 2022, in replacement of the DAC6 rules which applied in the UK until the end of the BREXIT transition period. As indicated following the public consultation, the retroactive reporting period for pre-existing arrangements is broug…