On 18 January 2019, Her Majesty’s Revenue & Customs (“HMRC”) in the United Kingdom published an updated version of the guidance: “How to register for Automatic Exchange of Information” (Link).
This guidance refers to the following topics:
- Foreign Account Tax Compliance Act (“FATCA”);
- Crown Dependencies and Overseas Territories (“CDOTs”); and,
- Common Reporting Standard (“CRS”).
On the same day, the guidance has been updated to include the current list of territories one needs to report on (Link). The current list of reportable jurisdictions can be found on HMRC’s International Exchange of Information Manual website (Link).