UK releases International Tax Compliance (Amendment) Regulations 2019

On 24 April 2019, Her Majesty’s Revenue and Customs (“HMRC”) released the International Tax Compliance (Amendment) Regulations 2019 (Link).

The Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878). These 2015 Regulations contain a set of rules for agreements reached between the United Kingdom and other jurisdictions to improve international tax compliance. A Tax Information and Impact Note covering the principal Regulations was published on 18 March 2015 (Link).

In addition, an explanatory memorandum to the International Tax Compliance (Amendment) Regulations 2019 was issued (Link).

The International Tax Compliance (Amendment) Regulations 2019 will come into force on 16 May 2019 (Link).

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