DAC6 guidance for members

19 Jan 2021

This guidance has been produced by the CIOT for use by our members and students to help them understand when they might be classified as an intermediary under the UK's regulations which bring into effect parts of DAC6 due to them being registered as a member or student with the CIOT and when, as a possible consequence of that, they might be required to make a disclosure report to HMRC.

This is relevant to the minority of CIOT members and students who provide taxation services as employees or principals working in firms located outside the UK or EU.