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HMRC internal manual

International Exchange of Information Manual

From
HM Revenue & Customs
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Reportable Information: Account Balance or Value: Multiple Jurisdictions

Reportable Information: Account Balance or Value: Multiple Jurisdictions

Where a Reportable Person [see IEIM402010] is either an Account Holder [see IEIM402000] or the Controlling Person of a Passive NFE [see IEIM403400] and is identified as having more than one jurisdiction of residence, the entire balance or value of the Reportable Account, as well as the entire amount paid or credited to the Reportable Account must be reported to each jurisdiction of residence of the Account Holder or Controlling Person.