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HMRC internal manual

International Exchange of Information Manual

Reportable Information: Depository Account

Reportable Information: Depository Account

In addition to the general reporting requirements [see IEIM402000], where the reportable account is a depository account the information to be reported for each reportable period [see IEIM400520 for FATCA, IEIM400540 for CDOT, IEIM400580 for DAC/CRS] is the gross amount of interest paid or credited to the account during that period.