Dealing with HMRC – guidance

Automatic Exchange of Information: holding companies and treasury companies

HM Revenue and Customs' (HMRC) views on the treatment of holding and treasury companies relating to the automatic exchange of information (AEOI) on financial accounts.

Detail

HMRC’s views relating to the treatment of holding companies and treasury companies for the purposes of the UK’s agreements relating to the automatic exchange of information on financial accounts, the UK/US agreement Foreign Account Tax Compliance Act (FATCA), the UK/Crown Dependencies and Gibraltar agreement, and the Multilateral Competent Authority agreement implementing the Common Reporting Standard.