Guidance

Automatic Exchange of Information: Alternative Reporting Regime template

Bermuda financial institutions need to report under the Alternative Reporting Regime (ARR) using the ARR template.

Documents

Alternative Reporting Regime template

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Details

Reports need to be made on this spreadsheet and submitted by email to alternative.reportingregime@hmrc.gsi.gov.uk. Reports for the tax year to 5 April 2015 must be made by 30 September 2016 and for the tax year to 5 April 2016 by 30 September 2017.

Published 13 June 2016