Guidance

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

Updated 29 April 2026

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This publication is available at https://www.gov.uk/government/publications/notice-made-under-regulation-13b-of-the-international-tax-compliance-regulations-2015/notice-made-under-regulation-13b-of-the-international-tax-compliance-regulations-2015-which-has-force-of-law

This notice is published by the Commissioners for HMRC for the purposes of regulation 1(3)(b) of the International Tax Compliance Regulations 2015. It specifies the arrangements entered into by the United Kingdom with other territories for the exchange of tax information for the purposes of the adoption and implementation of the CRS. [footnote 1]

The arrangements are those entered into as at 15 April 2026.[footnote 2]

This notice has effect from 12 May 2026.[footnote 3]

  1. The United Kingdom has decided to adopt the common reporting standard for automatic exchange of financial account information developed by the Organisation for Economic Co-operation and Development. The United Kingdom will exchange information received from financial institutions under the International Tax Compliance Regulations 2015 with territories which are defined as a “Reportable Jurisdiction” under the CRS. A Reportable Jurisdiction is one which has agreed to provide the information specified in Section I of the CRS and which is identified in a published list. The list of Reportable Jurisdictions in relation to the United Kingdom is available at Reportable Information: Reportable Jurisdictions. ↩

  2. Various international agreements to which the United Kingdom is a party enable HMRC to enter into competent authority agreements with tax authorities in other territories detailing arrangements for exchange of information relating to the CRS. The arrangements made to date are those made with Reportable Jurisdictions, where the arrangements specify that they are active for a particular year. ↩

  3. For reporting obligations in respect of the calendar year 2026 onwards, a notice will be published on Gov.uk in accordance with regulation 1(7)(c) and (d) of the International Tax Compliance Regulations 2015, which will list those territories defined as a “Reportable Jurisdiction” and a “Participating Jurisdiction” under the CRS. A Participating Jurisdiction is one which has arrangements in place to provide the information specified in Section I of the CRS to the United Kingdom and which is identified in a published list. The list of Participating Jurisdictions in relation to the United Kingdom is available at Common Reporting Standard: Participating Jurisdictions. ↩

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