Annex IV HALLMARKSF1 United Kingdom Original text. Later amendments are not shown. Part IMain benefit test Part IICategories of hallmarks Annotations Textual amendments F1 Inserted by Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. ← Division 2.3 Annex IV Division Part I →