HMRC publishes update to International Exchange of Information Manual

On 18 October 2019, Her Majesty’s Revenue & Customs (“HMRC”) published updates to its “International Exchange of Information Manual” (“EoI Manual”) (Link). In addition to several formatting changes, the primary updates were made within the section “Reportable Information: Tax Identification Number” (Link). Reference to the Foreign Account Tax Compliance Act (“FATCA”) U.S. Internal Revenue Service Frequently Asked Questions published on 15 October 2019 in respect of missing Tax Identification Numbers have been included.

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