Guidance

Automatic Exchange of Information: financial institutions - quick guide

Information on Automatic Exchange of Information (AEOI) reporting requirements.

This publication was withdrawn on

This information has been updated. Please read Automatic Exchange of Information: financial institutions.

Document

Details

Financial institutions must review the accounts they maintain and report certain account holders to HM Revenue and Customs (HMRC) every year. This includes information that must be sent to the USA under the AEOI.

Find out if it affects you, what you have to do and where you can find further information.

Published 1 January 2013
Last updated 17 December 2015 + show all updates
  1. The Foreign Account Tax Compliance Act (FATCA) is now known as Automatic Exchange of Information (AEOI).
  2. First published.