Feb 20, 2023
In November 2022 HMRC released the summary of responses from
their consultation on the UK’s Mandatory Disclosure Rules
(MDR).
The consultation clarified that:
1. The historic lookback period will go back to 25th June 2018 (and
not 29th October 2014 as originally stated).
2. Reporting will be via XML only.
With UK MDR expected to come into force in the first half of 2023,
we were joined by John Sandeman, HMRC's policy official for
Mandatory Disclosure Rules, who will help our listeners get to
grips with the UK MDR and how it may impact your organisation.