IEIM400580 - Timetable: CRS Reporting

CRS Reporting

The table below sets out the information that is to be reported to HMRC for each reporting year in respect of the CRS. Reporting is required to HMRC by 31 May next following the reporting year for which the information is required.

The first reporting year for the original CRS is the calendar year 2016.  

The first reporting year for CRS2.0 is the calendar year 2026.  

The additional reporting requirements for CRS2.0 are indicated below.  


Reporting year to 31 December 2016 onwards

In respect of each reportable person either:

Holding a Reportable Account, or

As a Controlling Person of an entity account

Information to be reported:

  • Name
  • Address
  • Jurisdiction of residence
  • Tax Identification Number (TIN) [see IEIM402040]
  • Date of Birth [see IEIM402080]
  • Place of Birth [see IEIM402180]
  • Account number or functional equivalent.
  • Name and identifying number (if any) of Reporting Financial Institution.
  • Account balance or value.

Additionally for CRS2.0:

  • whether the account is a Pre-existing Account or a New Account
  • whether a valid self-certification has been obtained
  • whether the account is a joint account, and the number of joint Account Holders
  • the type of Financial Account, such as Depository, Custodial, Equity or Debt Interests, or Cash Value Insurance Contract or Annuity
  • what roles a Controlling Person has in relation to an Entity Account Holder, and what roles an Equity Interest Holder has in an Investment Entity; for example, shareholder, settlor, trustee, beneficiary.

For accounts opened prior to 1 January 2026 and only for the reporting years 2026 and 2027, information on the roles of Controlling Persons and Equity Interest Holders is only required to be reported if such information is available in the Reporting Financial Institution’s electronically searchable data.

In respect of:

Custodial Accounts

Information to be reported:

  • Total gross amount of interest.
  • Total gross amount of dividends.
  • Total gross amount of other income paid or credited to the account.
  • The total gross proceeds from the sale or redemption of financial assets paid or credited to the account [but see IEIM402220 in relation to CRS2.0].

In respect of:

Depository Accounts

Information to be reported:

  • The total amount of gross interest paid or credited to the account in the calendar year or other reporting period.

In respect of:

Other Accounts

Information to be reported:

  • The total gross amount paid or credited to the account including the aggregate amount of redemption payments made to the Account Holder during the calendar year or other appropriate reporting period.