Updates: International Exchange of Information Manual
2024
General Approach: Legislation & Guidance
Updated link to OECD Model Rules
Tax Identification Number (TIN)
Updated OECD weblink
Updated OECD web link
Contact email updated.
Updated application form link
Reportable Information: Reportable Jurisdictions
Update April 2024
Terminology change from Platform Reporting Service (PRS) to Digital Platform Reporting Service (DPRS).
Terminology change from Platform Reporting Service (PRS) to HMRC Digital Platform Reporting Service (DPRS).
Update to DPRS Reporting process
Update to Information for Sellers
Who are Due Diligence Procedures Carried out on?
New sub section added - IEIM902225 - Active Seller Due Diligence
When do Due Diligence Procedures have to be Carried out?
New sub section IEIM902235 - Extended Due Diligence for Existing Sellers
Page Archived
Page Archived
Reportable Cross-Border Arrangements
Page Archived
Page Archived
Reporting obligations and triggers
Page Archived
Page Archived
Page Archived
Disclosable arrangements legislation
Page being archived
NRFI: FATCA Only: Non-Reporting Members of Participating Foreign Financial Institution Groups
Reference to legislation corrected.
Short title updated
short title updated
CRS Avoidance Arrangements and Opaque Offshore Structures.
short title updated
spelling correction
short title missing - updated
Due Diligence: New Individual Accounts: Self Certifications
small update to guidance
Due Diligence: New Entity Accounts: Reportable Person
small update to guidance
Disclosable arrangements legislation
short title added
Common Reporting Standard: Participating Jurisdictions
updated with 2024 participating jurisdictions info
Reportable Information: Reportable Jurisdictions
list of participating jurisdictions for 2024 added
2023
Country-by-Country Reporting - Guidance on the completion of the CbC report
Guidance updated with the amendments taking effect from 01/01/2024.
Country-by-Country reporting: The filing obligation
unlinking page
URL inserted.
URL inserted
Country-by-Country reporting: Exceptions to the filing obligation
Short title amended
Country-by-Country reporting: Exceptions to the filing obligation
link removed
Republished page to test fix to GOV.UK version
Introduction to Mandatory Disclosure Rules (MDR)
adding short title
short title added
short title added
Daily Penalties for Continuing Failures
short title added
Higher Penalties Where £5,000 is Inappropriately Low
adding short title
short title added
short title added
short title added
short title added
Adding a short title
When Does a Reportable Taxpayer Have to Report
adding a short title
adding a short title
International Exchange of Information Manual
updating url
Country-by-Country reporting: Exceptions to the filing obligation
punctuation correction
Mandatory Disclosure Rules Legislation
short title added
Country-by-Country reporting: The filing obligation
links updated
International Exchange of Information Manual
Additional chapter linked
Country-by-Country reporting: When does it start and what is the deadline for filing?
Reference to IEIM300029 removed.
Country-by-Country reporting: The filing obligation
Links to IEIM300030 and IEIM300160 updated. Last paragraph removed.
Country-by-Country reporting: Directions relating to how CbC reports will be filed
final paragraph removed
Country-by-Country reporting: Exceptions to the filing obligation
Paragraph added, suggesting reviewing the requirements listed on IEIM300050 prior to filing.
Disclosable arrangements legislation
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Limited liability partnerships
Content updated as legislation being replaced.
Practical application of rules for overseas intermediaries
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Registration with a professional association
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
When does a relevant taxpayer have to report
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Reportable Cross-Border Arrangements
Content updated as legislation being replaced.
Definition of reportable cross-border arrangement
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
What is the main benefit test?
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Policy objectives and principles of the relevant provisions
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Interaction with UK Banking Code of Conduct
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Hallmark A3 - Standardised documentation and structures
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Hallmark B3 – Circular transactions
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Hallmark C1 – Associated Enterprises
Content updated as legislation being replaced.
Hallmark C1 – Who is the recipient
Content updated as legislation being replaced.
Hallmark C1 – Deductible cross-border payments
Content updated as legislation being replaced.
Hallmark C1 – Preferential tax regimes
vContent updated as legislation being replaced.
Content updated as legislation being replaced.
Hallmark C3 – Relief from double taxation
Content updated as legislation being replaced.
Hallmark C4 – Transfer of assets
Content updated as legislation being replaced.
Hallmark C4 – Meaning of material
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Hallmark D1 – Undermining reporting obligations
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Hallmarks under Category E – Application of UK transfer pricing rules
Content updated as legislation being replaced.
Hallmark E1 – Unilateral Safe Harbours
Content updated as legislation being replaced.
Hallmark E3 – Cross border transfers
Content updated as legislation being replaced.
Reporting obligations and triggers
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Meaning of ready for implementation
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Further reporting obligation for service providers
Content updated as legislation being replaced.
Meaning of aid, assistance or advice
Content updated as legislation being replaced.
When is aid, assistance or advice given
Content updated as legislation being replaced.
Ongoing reporting obligation for intermediaries
Content updated as legislation being replaced.
Initial reporting obligations for relevant taxpayers
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Knowledge, possession or control
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Higher penalties where £5,000 is inappropriately low
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Daily penalties for continuing failures.
Content updated as legislation being replaced.
Penalties for a failure to report under regulation 5
Content updated as legislation being replaced.
Penalties: time limits, payment and appeals
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Content updated as legislation being replaced.
Page archived.
Deferral of reporting deadlines for DAC 6.
Page archived.
Country-by-Country reporting: Notification requirements
Page archived.
IEIM300028 - Country-by-Country reporting: Directions relating to notification requirements
Page archived.
Country-by-Country reporting: Directions relating to the filing of CbC reports on an XML schema
Page archived.
Archiving reason text added.
Country-by-Country reporting: OECD 2020 review of CbC reporting
Page archived.
Obscuring Beneficial Ownership
Typing error corrected.
Country-by-Country reporting: Penalties
Page archived
Country-by-Country reporting: OECD 2020 review of CbC reporting
Page archived.
Country-by-Country reporting: Examples of filing and notification obligations
Page archived.
Country-by-Country reporting: Which countries will HMRC exchange CbC reports with?
Page archived
Country-by-Country reporting: Master and Local files
Page archived
Country-by-Country reporting: How will HMRC use this information?
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Country-by-Country reporting: Appropriate use of Country by Country reporting data
Page archived.
Country-by-Country reporting: Groups in scope and entities that must report
Page archived.
formatting
Country-by-Country reporting: When does it start and what is the deadline for filing?
Page archived. It is a duplicate of IEIM300040.
Country-by-Country reporting: The filing obligation
Page archived.
Country-by-Country reporting: Voluntary filing of CbC reports
Page archived.
Country-by-Country reporting: UPEs - Direction relating to contents of the CbC report
Page archived.
Country-by-Country reporting: UKEs – Directions relating to contents of the CbC reports
Page archived.
Typing error corrected
reformatting
changed formatting
removing formatting
Reporting Triggers for Intermediaries
reformatting
reformatting
url updated
2 urls updated
Reference to an additional subpage added.
typing error corrected
2 URLs updated
Limited Liability Partnerships
TYPO CORRECTED
2 URLs updated
URL updated
URL updated
When Does a Reportable Taxpayer Have to Report
2 URLs updated
Reporting obligations and triggers
links updated
url updated
Country-by-Country reporting: Exceptions to the filing obligation
Spelling correction
Paragraph on exceptions added
Country-by-Country reporting: Exceptions to the filing obligation
Major change in OECD guidance.
Country-by-Country reporting: Directions relating to notification requirements
Major change in the guidance.
Country-by-Country reporting: Examples of filing and notification obligations
Major change in the guidance.
Country-by-Country reporting: Penalties
New guidance applies
Country-by-Country reporting: Master and Local files
Link to another manual inserted
Country-by-Country reporting: Master and Local files
Changed as requested by Katy Miles (LB)
Reportable Information: Tax Identification Number
Content's order changed.
Reportable Information: Reportable Jurisdictions
Update to guidance uploaded
Redaction of information on human rights grounds: Threats to human rights
removing EU references
name of the office updated
Investment Entity: Trusts Managed by a Financial Institution
broken link updated
Reportable Information: Tax Identification Number
=links updated
link updated
Content (body) updated.
Common Reporting Standard: Participating Jurisdictions
updated with the list of participating countries in 2022
Reportable Information: Reportable Jurisdictions
Content updated with the list of jurisdictions reportable for 2023
2022
Reportable Information: Jurisdiction
Update to link to IEIM400600
Reportable Information: Reportable Jurisdictions
April 2022 update added.
Due Diligence: New Individual Accounts: Introduction
Link to subpage updated
Common Reporting Standard: Participating Jurisdictions
Guidance updated with the changes applying to 2022.
Reportable Information: Reportable Jurisdictions
Update to the list of Reportable Jurisdictions for 2022.
2021
Due Diligence: Pre-Existing Entity Accounts: Thresholds
Table updated
Reportable Information: Jurisdiction
Text updated.
Due Diligence: General Requirements: Reporting Thresholds
Correction of the text.
link to subpage updated
Post Brexit update
Due Diligence: Pre-Existing Entity Accounts: Reportable Accounts: Controlling Persons
link to a subpage updated
What and how to exchange: Template for exchange of tax rulings
text formatted
typo error corrected
OECD guidance file added.
What and how to exchange: Template for exchange of tax rulings
link to the template updated
link to template updated
What and how to exchange: Template for exchange of tax rulings
Guidance update as new form uploaded.
Exchange of Information: Taxes covered in this guidance
Post Brexit update to guidance.
Guidance updated post Brexit.
Exchange of Information: Key concepts: Jurisdictions that the UK can exchange with
Post Brexit update to guidance.
Exchange of information: Types of exchange: Spontaneous
Post Brexit update to guidance.
Exchange of information: Types of exchange: Automatic
Post Brexit update to guidance.
Exchange of Information: Joint audits
Post Brexit update to guidance.
Legal framework for exchange: Types of international agreement
Sub section removed.
Legal framework for exchange: Types of international agreement: Overview
Guidance updated.
Page archived.
Page archived.
Page archived.
Page archived.
Page archived.
Exchange of information: Introduction
links in processing of personal data section updated
Section re processing of personal data added.
Exchange of information core guidance
link to ICAP subpage updated
Exchange of Information: ICAP – International Compliance Assurance Programme
links updated
additional link to a subpage added
short titile added
short title added
short title added
short title added
short title added
Additional action following ICAP
short title added
Exchange of Information: ICAP – International Compliance Assurance Programme
links to subpages added
Exchange of information core guidance
link updated
link removed
link to ICAP guidance added
Exchange of Information: ICAP – International Compliance Assurance Programme
links removed
updating page number
Exchange of information core guidance
Subpage removed.
link added to ICAP guidance.
Exchange of Information: ICAP – International Compliance Assurance Programme
title updated
duplicated page number removed.
duplicate wording in title removed
duplicate wording in title removed
duplicate page number removed
SHORT TIITLE REMOVED
duplicated reference removed
Additional action following ICAP
duplicate number removed
Updating to align with other guidance on gov.uk
Reportable Information: Tax Identification Number
Content on accounts with no TIN/dormant added.
Reportable Information: Reportable Jurisdictions
Update on jurisdictions added to the list for 2020 reporting year added to the content.
Country-by-Country reporting: Directions relating to the filing of CbC reports on an XML schema
Content updated with some clarification.
Country-by-Country reporting: Directions relating to the filing of CbC reports on an XML schema
link to webpage updated
Guidance updated following the end of the transitional period.
Compliance: Significant Non-Compliance
Update following the end of the transitional period.
Protection on human rights grounds: Safeguards already in place
Update following the end of the transitional period.
Redaction of information on human rights grounds: How to apply for redaction of information
Update following the end of the transitional period.
Reportable Information: Contents
Lins to IEIM402360 archived.
Reportable Information: Reportable Account Holders
Guidance updated following end of the transitional period.
Reportable Information: Tax Identification Number
Guidance updated following the end of the transitional period.
Reportable Information: Jurisdiction
Guidance updated following the end of the transitional period.
Reportable Information: Account Balance or Value
Guidance updated following the end of the transitional period.
Reportable Information: Account Closure
Guidance updated following the end of the transitional period.
Reportable Information: Account Ceases to be Reportable
Guidance updated following the end of the transitional period.
Reportable Information: Place and Date of Birth
Guidance updated following the end of the transitional period.
Reportable Information: Custodial Account
Guidance updated following the end of the transitional period.
Reportable Information: Custodial Account: Gross Proceeds
Guidance updated following the end of the transitional period.
Reportable Information: Depository Account
Guidance updated following the end of the transitional period.
Reportable Information: Other Accounts
Guidance updated following the end of the transitional period.
Reportable Information: Non-Participating Financial Institutions
Page archived.
Links to IEIM402380 and IEIM402400 archived.
Page archived.
Reportable Information: Non-Participating Financial Institutions: US Withholdable Payments
Page archived.
Archiving reason text added.
Due Diligence: General Requirements: Introduction
Guidance updated following the end of the transitional period.
Due Diligence: General Requirements: Notifying Account Holders
Guidance updated following the end of the transitional period.
Due Diligence: General Requirements: Reportable Account
Guidance updated following the end of the transitional period.
Due Diligence: General Requirements: Balance or Value of Account
Guidance updated following the end of the transitional period.
Due Diligence: General Requirements: Reporting Thresholds
Guidance updated following the end of the transitional period.
Due Diligence: General Requirements: Elections and Process
Guidance updated following the end of the transitional period.
Due Diligence: General Requirements: Reliance on Service Providers
Guidance updated following the end of the transitional period.
Due Diligence: General Requirements: Alternative Procedures for Pre-Existing Accounts
Guidance updated following the end of the transitional period.
Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Introduction
Guidance updated following the end of the transitional period.
Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Residence Address Test
Guidance updated following the end of the transitional period.
Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Records Search
Guidance updated following the end of the transitional period.
Guidance updated following the end of the transitional period.
Guidance updated following the end of the transitional period.
Guidance updated following the end of the transitional period.
Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Undocumented Accounts
Guidance updated following the end of the transitional period.
Due Diligence: New Individual Accounts: Introduction
Guidance updated following the end of the transitional period.
Due Diligence: New Individual Accounts: Self Certifications
Guidance updated following the end of the transitional period.
Due Diligence: New Individual Accounts: Self Certifications: Incorrect or Unreliable
Guidance updated following the end of the transitional period.
Due Diligence: Entity Accounts: Investment Entity with Regularly Traded Securities
Guidance updated following the end of the transitional period.
Due Diligence: Pre-Existing Entity Accounts: Thresholds
Guidance updated following the end of the transitional period.
Due Diligence: Pre-Existing Entity Accounts: Reportable Accounts: Self-Certification
Guidance updated following the end of the transitional period.
Due Diligence: New Entity Accounts: Reportable Person
Guidance updated following the end of the transitional period.
Due Diligence: Special Due Diligence Rules: Limits on Reason to Know
Guidance updated following the end of the transitional period.
Miscellaneous: Documentary Evidence
Guidance updated following the end of the transitional period.
Miscellaneous: Mergers and Bulk Acquisitions
Guidance updated following the end of the transitional period.
Miscellaneous: Mergers and Bulk Acquisitions: Merger of CVIC
Guidance updated following the end of the transitional period.
Miscellaneous: Cash Value Insurance Contract: Prevention of Sale to Non-Resident Account Holders
Guidance updated following the end of the transitional period.
Guidance updated following the end of the transitional period.
Reporting Format: FATCA Registration
Guidance updated following the end of the transitional period.
Guidance updated following the end of the transitional period.
Guidance updated following the end of the transitional period.
Charities: Financial Institution
Guidance updated following the end of the transitional period.
Charities: Financial Institution: Examples
Guidance updated following the end of the transitional period.
Guidance updated following the end of the transitional period.
Charities: Debt or equity interest in a trust
Guidance updated following the end of the transitional period.
Charities: Debt or equity interest in a trust: Indirect beneficiaries
Guidance updated following the end of the transitional period.
Charities: Reportable information
Guidance updated following the end of the transitional period.
Charities: Due diligence: Pre-existing accounts
Guidance updated following the end of the transitional period.
Charities: Due diligence: New individual accounts
Guidance updated following the end of the transitional period.
Charities: Due diligence: Self-certification
Guidance updated following the end of the transitional period.
Guidance updated following the end of the transitional period.
Updating guidance to reflect amended legislation
Updates to reflect amended legislation
Updating to reflect amendments to the legislation.
Updates to reflect amendments to the legislation
Updating to reflect changes to the regulations
What is the main benefit test?
Amending to reflect changes to the regulations
Updating to reflect changes to the regulations
Updating to reflect changes to the regulations
Updating to reflect changes to the regulations
Updating to reflect changes to the regulations
Updating to reflect changes to the regulations
Ongoing reporting obligation for intermediaries
Updating to reflect amendments to the regulations
Updating to reflect changes to the regulations
page reloaded as not showing as updated on GOV.UK.
Non-Reporting Financial Institutions: Introduction
page reloaded as not showing as updated on GOV.UK.
Non-Reporting Financial Institutions: Central Bank
page reloaded as not showing as updated on GOV.UK.
Financial Institutions: Non-Participating Financial Institutions
page reloaded as not showing as updated on GOV.UK.
Financial Accounts: Introduction
page reloaded as not showing as updated on GOV.UK.
Financial Accounts: Excluded Accounts: Retirement and Pension Accounts
Page updated following the end of the transitional period.
Financial Accounts: Excluded Accounts: Retirement and Pension Accounts: Cross Border Pensions
Guidance updated following the end of the transitional period.
Financial Accounts: Excluded Accounts: Tax Favoured Accounts
Guidance updated following the end of the transitional period.
Financial Accounts: Excluded Accounts: Qualifying Credit Cards with Unreturned Overpayments
Guidance updated following the end of the transitional period.
Financial Accounts: Excluded Accounts: Low Value Dormant Accounts
Guidance updated following the end of the transitional period.
Reportable Information: Introduction
Guidance updated following the end of the transitional period.
Links to IEIM400510, 400540, 400550, 400555 and 444570 archived.
Timetable: Inter-Governmental Agreement dates
Page archived.
Guidance updated.
Page archived.
Archiving reason text added.
Timetable: CDOT to CRS Transition
Page archived.
Timetable: CDOT to CRS Transition Detailed Guidance
Page archived.
Timetable: EUSD to CRS Transition
Page archived.
Guidance updated following the end of the transitional period.
Financial Institutions: Introduction
Content updated following the end of the transitional period.
Financial Institutions: UK Financial Institutions
Page updated following the end of the transitional period.
Investment Entity: Collective Investment Schemes
Guidance updated following the end of the transitional period.
Update following change in legislation.
Non-Reporting Financial Institutions: Introduction
Guidance updated following the end of the transitional period.
Non-Reporting Financial Institutions: Government Entity
Guidance updated following the end of the transitional period.
Non-Reporting Financial Institutions: International Organisations
Guidance updated following the end of the transitional period.
Non-Reporting Financial Institutions: Central Bank
Guidance updated following the end of the transitional period.
Non-Reporting Financial Institutions: Retirement Funds
Guidance updated following the end of the transitional period.
Non-Reporting Financial Institutions: Qualified Credit Card Issuers
Guidance updated following the end of the transitional period.
Non-Reporting Financial Institutions: Collective Investment Vehicles
Guidance updated following the end of the transitional period.
Non-Reporting Financial Institutions: Trustee Documented Trust
Guidance updated following the end of the transitional period.
Financial Institutions: Non-Reporting Financial Institutions: CDOT Only: CDOT Credit Unions
Page archived.
Financial Institutions: Non-Participating Financial Institutions
Guidance updated following the end of the transitional period.
Financial Accounts: Introduction
Guidance updated following the end of the transitional period.
Financial Accounts: Excluded Accounts: Introduction
Guidance updated following the end of the transitional period.
Automatic Exchange of Information: background: contents
Links to pages IEIM400060 and IEIM400100 archived.
Page archived.
Background: Common Reporting Standard
Page updated following the end of the transitional period.
Page archived.
Page updated following the end of the transitional period.
Spontaneous exchange of rulings: Examples
References to DAC removed following the end of the transitional period.
Guidance on exchange of tax rulings
Links to IEIM550000 and IEIM560000 archived
The EU and exchange of rulings under the DAC: Contents
Archiving reason text added.
Page archived.
The DAC: Definition of a ruling for the DAC
Page archived.
The DAC: Meaning of cross-border transaction
Page archived.
The DAC: Ruling related to a bilateral APA
Page archived.
The DAC: Meaning of cross-border transaction for APAs
Page archived.
The DAC: Information that will not be made available to the EU Commission
Page archived.
What and how to exchange: Template for exchange of tax rulings
References to DAC removed following the end of the transitional period.
Customers for whom rulings should be exchanged.
Content moved from IEIM5240010 (also references to DAC removed following the end of the transitional period).
Customers for whom rulings should be exchanged: Overview
Page archived.
Spontaneous exchange of rulings: Overview
References to DAC removed following the end of the transitional period.
Spontaneous exchange of rulings: Legislative basis
References to DAC removed following the end of the transitional period.
Spontaneous exchange of rulings: Examples
References to DAC removed following the end of the transitional period.
Action 5 rulings: Types of ruling to exchange: Overview
References to DAC removed following the end of the transitional period.
Action 5 rulings: Types of rulings to exchange: Ruling related to a preferential regime
References to DAC removed following the end of the transitional period.
References to DAC removed following the end of the transitional period.
Action 5 rulings: Types of rulings to exchange: Other rulings related to transfer pricing
References to DAC removed following the end of the transitional period.
Action 5 rulings: Types of rulings to exchange: Rulings relating to permanent establishments
References to DAC removed following the end of the transitional period.
Action 5 rulings: Types of rulings to exchange: Permanent establishment examples
References to DAC removed following the end of the transitional period.
Action 5 rulings: Types of rulings to exchange: Foreign branch exemptions
References to DAC removed following the end of the transitional period.
Action 5 rulings: Types of rulings to exchange: Other rulings
References to DAC removed following the end of the transitional period.
Exchange of rulings under both Action 5 and the DAC: Contents
Page archived
Exchange of a ruling under both Action 5 and the DAC: Overview
Page archived.
Exchange of a ruling under both Action 5 the DAC: Example
Page archived.
What and how to exchange: Contents
Links to IEIM570200 and IEIM570250 archived.
What and how to exchange: What to exchange for the DAC
Page archived.
What and how to exchange: What to exchange for the DAC: Obtaining the information
Page archived.
What and how to exchange: When to provide details of the ruling
References to DAC removed following the end of the transitional period.
Exchange of tax rulings: Overview
References to DAC removed following the end of the transitional period.
Exchange of tax rulings: Introduction
References to DAC removed following the end of the transitional period.
Exchange of tax rulings: What is a ruling?
References to DAC removed following the end of the transitional period.
Exchange of tax rulings: Different obligations
References to DAC removed following the end of the transitional period.
Exchange of tax rulings: Obtaining the information
Page archived.
Removed as became obsolete after the end of the transitional period.
Exchange of tax rulings: With which jurisdictions to exchange
References to DAC removed following the end of the transitional period.
References to DAC removed following the end of the transitional period.
What is a ruling: Definition of an advance pricing arrangement
References to DAC removed following the end of the transitional period.
What is a ruling: Types of ruling to be exchanged
References to DAC removed following the end of the transitional period.
What is a ruling: Rulings that are amended
References to DAC removed following the end of the transitional period.
What is a ruling: Rulings that are renewed
References to DAC removed following the end of the transitional period.
Customers for whom rulings should be exchanged.
links removed
Customers for whom information should be exchanged: The DAC
Page archived.
Customers for whom information should be exchanged: The DAC: Partnerships
Page archived.
Common Reporting Standard: Participating Jurisdictions
2021 lit of the participants updated and references to DAC removed
2020
Hallmark E1 – Unilateral Safe Harbours
Wording clarified
Additional guidance added
Hallmark E2 – Hard-to-value intangibles
Additional guidance added
Hallmark E3 – Cross border transfers
Additional guidance added
Additional information on reason to know test.
Practical application of rules for overseas intermediaries
Update to final paragraph on practical application.
Adding new sub page
Additional guidance on relying on another intermediary's assessment.
Exchange of Information: Outward requests: How to make a request
update to link to a template
link to a template updated
Page added to provide guidance on Table 3
Country-by-Country reporting: Voluntary filing of CbC reports
Page number altered to allow for additional pages to be added
Paragraph re Commission added as agreed by HMT now
Financial Accounts: Excluded Accounts: Introduction
Update for April 2020 uploaded (body text)
Financial Accounts: Excluded Accounts: Tax Favoured Accounts
update of the text in Body section
URL reset
Notification requirement: Specified Relevant Persons: Contents
Links to pages IEIM602010, IEIM602020. IEIM602030, IEIM602040 and IEIM602060 archived.
Notification requirement: Specified Relevant Persons: Summary
Page archived.
Notification requirement: Specified Relevant Persons
Page archived.
Page archived.
Page archived.
Notification requirement: Specified Relevant Persons: Group services companies
Page archived.
Page archived.
Notification requirement: Meaning of offshore advice or services: contents
Links to pages IEIM603010, IEIM603010, IEIM603030, IEIM603040, IEIM603050 archived.
Page archived.
Notification requirement: Meaning of offshore advice or services: Summary
Page archived.
Notification requirement: Meaning of offshore advice or services: Offshore advice or services
Page archived.
Page archived.
Page archived.
Notification requirement: Advice or services provided to staff
Link to page 604010 archived.
Notification requirement: Flowcharts: Contents
Links to pages IEIM605020 and IEIM605030 archived.
Page archived.
Notification requirement: meaning of Relevant Person and Specified Relevant Person: flowcharts
Page archived.
Notification requirement: meaning of Relevant Person and Specified Relevant Person: flowcharts
Page archived.
Notifying clients about the Common Reporting Standard and related matters: Contents
Links to 600110, 600120 and 600130 archived
Archiving reason text added
Notifying clients about the Common Reporting Standard and related matters: Summary
Archiving reason text added
Notifying clients about the Common Reporting Standard and related matters: Background
Page archived.
Notifying clients about the Common Reporting Standard and related matters: Further guidance
Page archived.
Notification requirement: Scope and requirements: Contents
Archiving reason text added.
Notification requirement: Scope and requirements: Summary
Page archived.
Notification requirement: Scope and requirements: Specified Financial Institution
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Archiving reason text added.
Notification requirement: Scope and requirements: Specified Relevant Persons
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Notification requirement: Scope and requirements: Recipients of notifications
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Notification requirement: Scope and requirements: What should I send?
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Notification requirement: Scope and requirements: When to send a notification
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Notification requirement: Specified Financial Institutions: Contents
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Notification requirement: Specified Financial Institutions: Summary
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Notification requirement: Specified Financial Institutions: Which clients to notify
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Notification requirement: Advice or services provided to staff
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Notification requirement: Advice or services provided wholly to staff
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Notification requirement: Flowcharts: Contents
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Disclosable arrangements legislation
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2019
Common Reporting Standard: Participating Jurisdictions
2020 Participating Jurisdictions added.
Financial Accounts: Excluded Accounts: Introduction
Update of December 2019 added.
Financial Accounts: Excluded Accounts: Retirement and Pension Accounts
Change made to reflect intention to make non-registered pension arrangements reportable for CRS and DAC purposes with respect to the calendar year 2020 and subsequent years
Financial Accounts: Excluded Accounts: Retirement and Pension Accounts: Cross Border Pensions
Change made to reflect intention to make non-registered pension arrangements reportable for CRS and DAC purposes with respect to the calendar year 2020 and subsequent years
Financial Accounts: Excluded Accounts: Tax Favoured Accounts
Changes made to reflect intention to make Premium Bonds, Fixed Interest Savings Certificates and Index Linked Savings Certificates reportable for CRS and DAC purposes with respect to the calendar year 2020 and subsequent yea
Reportable Information: Reportable Jurisdictions
Changes for 2020 reporting year made to guidance.
Due Diligence: New Individual Accounts: Introduction
Update to retention period including change to 5 years.
Miscellaneous: Documentary Evidence: Retention of Documents
Update to retention period, including change to 5 years.
Reportable Information: Tax Identification Number
Update to include reference to FATCA IRS FAQ published on 15/10/2019 in respect of no TINs.
Reportable Information: Reportable Jurisdictions
Removal of Brunei Darussalam as Reportable Jurisdiction for 2019.
Further clarification on the treatment of accounts with in-care-of addresses or hold mail instructions for FATCA and CRS purposes.
Further clarification on the treatment of accounts with in-care-of addresses or hold mail instructions for FATCA and CRS purposes.
Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Undocumented Accounts
Further clarification of undocumented account.
Financial Institutions: Non-Reporting Financial Institutions: FATCA only: Introduction
Changes made following the Competent Authority Agreement to update Annex II of the UK/US Intergovernmental Agreement (IGA) to implement FATCA between the HMRC and the US Internal Revenue Service.
NRFI: FATCA Only: Sponsored Investment Entity and Sponsored Controlled Foreign Corporation
Changes made following the Competent Authority Agreement to update Annex II of the UK/US Intergovernmental Agreement (IGA) to implement FATCA between the HMRC and the US Internal Revenue Service.
NRFI: FATCA Only: Sponsored Closely Held Investment Vehicles
Updates following the Competent Authority Agreement between HMRC and the US Internal Revenue Service entered into a Competent Authority Agreement (CAA) to update Annex II of the UK/US Intergovernmental Agreement (IGA) to implement FATCA.
Common Reporting Standard: Participating Jurisdictions
Update to include 2019 Participating Jurisdictions.
Reportable Information: Reportable Jurisdictions
Update to Reportable Jurisdictions.
2018
Country-by-Country reporting: Voluntary filing of CbC reports
Address amended
Exchange of information: Purpose of the guidance
Broken links repaired.
Adding content list.
Redaction of information on human rights grounds: How to apply for redaction of information
Clarification that guidance on human rights is not charity specific.
Exchange of tax rulings: Overview
added hyperlinks
Exchange of tax rulings: Different obligations
added hyperlinks, altered "key driver" in reference to BEPS project to "leading supporter" per Richard X Thomas' instructions
Human Rights: Checklist for applications for redaction
Link to checklist updated
Updated link to form
Redaction of information on human rights grounds
Clarification that guidance on human rights is not charity specific.
Redaction of information on human rights grounds: Threats to human rights
Clarification that guidance on human rights is not charity specific.
Inclusion of AEOI helpline number.
Disclosable arrangements legislation
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Notifying clients about the Common Reporting Standard and related matters: Contents
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Notifying clients about the Common Reporting Standard and related matters: Summary
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Notifying clients about the Common Reporting Standard and related matters: Background
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Notifying clients about the Common Reporting Standard and related matters: Further guidance
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Notification requirement: Scope and requirements: Contents
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Notification requirement: Scope and requirements: Summary
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Notification requirement: Scope and requirements: Specified Relevant Persons
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Notification requirement: Scope and requirements: Recipients of notifications
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Notification requirement: Scope and requirements: When to send a notification
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Notification requirement: Specified Financial Institutions: Contents
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Notification requirement: Specified Financial Institutions: Summary
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Notification requirement: Specified Relevant Persons: Contents
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Notification requirement: Meaning of offshore advice or services: Summary
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Notification requirement: Advice or services provided wholly to staff
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Notification Requirement: Connected persons: Connected Specified Financial Institutions
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Notification Requirement: Connected persons: Connected Specified Relevant Persons
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Notification Requirement: Connected persons: Mixed connections
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Notification Requirement: Connected persons: Overseas persons
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Notification requirement: Controlled persons overseas: Obligation on overseas persons
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Notification Requirement: Controlled parties overseas: Control
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Notification Requirement: Controlled parties overseas: Who the overseas person will need to notify
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Notification Requirement: Content and method of notification: Form of notification
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Notification Requirement: Content and method of notification: Method of notification
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Notification requirement: Content and method of notification: HMRC notification document
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Notification requirement: Content and method of notification: The cover letter
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Notification requirement: Penalties for failure to send notification: Right of appeal
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Notification requirement: Penalties for failure to send notification: Appeal consideration
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Notification requirement: Penalties for failure to send notification: Obligation on overseas persons
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Reportable Information: Non-Participating Financial Institutions
Update to when reporting required.
Due Diligence: Pre-Existing Entity Accounts: Thresholds
Removal of irrelevant example.
Clarification of what is undocumented and what is a US Reportable Person.
2017
Legal framework for exchange: Underlying agreements
Update to title (formatting)
Reportable Information: Tax Identification Number
Updates following new publications regarding FATCA and CRS.
Reportable Information: Account Closure
Expansion under CRS & DAC Reporting sub-headline, including examples.
Due Diligence: New Entity Accounts: Reportable Person
Updates following the CDOT adoption of the CRS, and amendment to timing of self-certifications.
Updates to due diligence requirements.
Updates following the CDOTs' adoption of CRS.
Background: The Wider Approach
Updates to due diligence requirements.
Financial Institutions: Introduction
Update to due diligence requirement.
Non-Reporting Financial Institutions: Trustee Documented Trust
Further information regarding the portal, and FATCA have been added.
Common Reporting Standard: Participating Jurisdictions
Updates to list of adopting jurisdictions.
Reportable Information: Reportable Jurisdictions
Updates to Reportable Jurisdictions.
Country-by-Country reporting: Exceptions to the filing obligation
Inclusion of optional template for notifications.
Country-by-Country reporting: Directions relating to notification requirements
Inclusion of optional template to use for email notifications
Exchange of Information: Inward requests
Repairing broken links.
Exchange of Information: Key Concepts
Updating broken link
Exchange of information: Types of exchange
Updating to add content list.
Exchange of Information: Other collaboration between tax authorities
Incomplete drafting of this page.
Legal framework for exchange: Types of international agreement
Addition of subtitles to more clearly delineate subject areas.
Added link to CBCR guidance, and made minor typesetting changes.
Country-by-Country reporting: Contents
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Automatic exchange of financial accounts information
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Add new section IEIM40600 Human Rights
Added 406000 to subpages
Financial Institutions: Contents
Added new content IEIM400845 Branches of Specified Insurance Companies
Charities: Financial Institution: Examples
Fixed typo in example 6
Protection on Human Rights Grounds: Contents
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Financial Institutions: UK Financial Institutions
clarified dual residency treatment for partnerships
Financial Institution: Securitisation Vehicles
Removed obsolete link and amended text
Reportable Information: Tax Identification Number
Inserted paragraph on jurisdictions that do not issue TINs
Charities: Financial Institution: Examples
Clarification of examples and addition of example 6
2016
Notification requirement: Specified Financial Institutions: Which clients to notify
Added in paragraph on Reg12b(4) and example.
Notification requirement: Controlled persons overseas: Obligation on overseas persons
Edit to wording in second paragraph.
Notification requirement: Controlled persons overseas: Obligation on overseas persons
Added final paragraph.
Correction to definition of overseas person.
Reportable Information: Reportable Jurisdictions
Slight amendment to sentence below "CRS".
Amendment to text under CRS heading for clarification for which year reporting relates to.
Reportable Information: Reportable Jurisdictions
Removal of Andorra as they are a 2018 adopter of the CRS.
Exchange of tax rulings: With which jurisdictions to exchange
formatting
Exchange of tax rulings: Information not to be exchanged
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Add in content from IEIM510800 - page removed
Exchange of tax rulings: Information not to be exchanged: Certificated of residence
Content moved to IEIM510700
Content moved to IEIM510700
Guidance on exchange of tax rulings
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Customers for whom rulings should be exchanged.
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Action 5 rulings: Types of ruling to exchange: Contents
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Action 5 rulings: Types of rulings to exchange: Other rulings related to transfer pricing
Changed title formatting to correct an error
Automatic exchange of financial accounts information
Added charities contents page to main contents page
Link to IEIM404700 for detailed charities guidance included.
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Added link to new specific charities guidance pages at IEIM404700+
Reportable Information: Reportable Jurisdictions
Updated list of reportable jurisdictions to confirm the 2017 CRS reportable jurisdictions.
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Correct link to IEIM400770
Amended to include additional example on investments in real property.