UK HMRC has updated its International Exchange of Information Manual including a deferral of reporting deadlines for DAC 6. --- Deferral of reporting deadlines for DAC 6. The Government is deferring the first reporting deadlines under the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 by six months. This will provide taxpayers and intermediaries dealing with the impacts of the covid-19 pandemic with additional time to ensure that they can comply with their obligations. This is in line with the approaches announced by a number of other implementing jurisdictions. The following deadlines for reporting will now apply: For arrangements where the...