Guidance

Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015

Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015 which has force of law.

• From: HM Revenue & Customs
• Published: 23 April 2024
• Last updated: 29 April 2026
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  1. 29 April 2026

     This notice has been updated with the following, the 'arrangements entered into' has changed from 15 April 2025 to 15 April 2026, 'when the notice has effect from' has changed from 13 May 2025 to 12 May 2026, footnote 3 about reporting obligations has been added.

  2. 22 April 2025

     Updated dates in the 'Notice under regulation 1(3)(b) of the International Tax Compliance Regulations 2015' document.

  3. 23 April 2024

     First published.

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Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015 which has force of law

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Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015.