HMRC internal manual

International Exchange of Information Manual

IEIM402340 - Reportable Information: Reportable Jurisdictions

Reportable Information: Reportable Jurisdictions

The following territories are the Reportable Jurisdictions for each of the regimes.

FATCA

United States of America.

CRS

The following are Reportable Jurisdictions for the 2019 reporting year, in respect of 2018 reportable accounts:

Andorra, Antigua and Barbuda, Argentina, Aruba, Australia, Austria, Azerbaijan, Barbados, Belgium, Belize, Brazil, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Korea, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao (China), Malaysia, Malta, Mauritius, Mexico, Monaco, Montserrat, Netherlands, New Zealand, Nigeria, Niue, Norway, Pakistan, Panama, Poland, Portugal, Romania, Samoa, San Marino, Saudi Arabia, Seychelles, Singapore, St Kitts and Nevis, St Lucia, St Vincent and the Grenadines, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Turkey, Uruguay, Vanuatu.

Note that of the jurisdictions that have been added to the list of Reportable Jurisdictions for the 2019 reporting year, those that completed both ratification of the Convention on Mutual Administrative Assistance in Tax Matters (MAC) and signing of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA) between 10 May 2018 and 16 May 2019 are as follows: Antigua and Barbuda, Grenada, Macao (China) and Vanuatu.

The following are Reportable Jurisdictions for the 2020 reporting year, in respect of 2019 reportable accounts:

Andorra, Antigua and Barbuda, Argentina, Aruba, Australia, Austria, Azerbaijan, Barbados, Belgium, Belize, Brazil, Brunei Darussalam, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Ecuador, Estonia, Faroe Islands, Finland, France, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Kazakhstan, Korea, Kuwait, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao (China), Malaysia, Malta, Mauritius, Mexico, Monaco, Montserrat, Netherlands, New Zealand, Nigeria, Niue, Norway, Pakistan, Panama, Poland, Portugal, Romania, Samoa, San Marino, Saudi Arabia, Seychelles, Singapore, St Kitts and Nevis, St Lucia, St Vincent and the Grenadines, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Turkey, Uruguay, Vanuatu.

Note that of the jurisdictions that have been added to the list of Reportable Jurisdictions for the 2020 reporting year, Kazakhstan and Kuwait completed both ratification of the Convention on Mutual Administrative Assistance in Tax Matters (MAC) and signing of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA) before 16 May 2019. Brunei Darussalam and Ecuador completed both ratification of the MAC and signing of the MCAA between 16 May 2019 and 20 April 2020. Arrangements have also been entered into with Albania, but Albania will not be a Reportable Jurisdiction until 2021.

The following are Reportable Jurisdictions for the 2021 reporting year, in respect of 2020 reportable accounts:

Albania, Andorra, Antigua and Barbuda, Argentina, Aruba, Australia, Austria, Azerbaijan, Barbados, Belgium, Belize, Brazil, Brunei Darussalam, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Ecuador, Estonia, Faroe Islands, Finland, France, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Kazakhstan, Korea, Kuwait, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao (China), Malaysia, Malta, Mauritius, Mexico, Monaco, Montserrat, Netherlands, New Zealand, Nigeria, Niue, Norway, Pakistan, Panama, Peru, Poland, Portugal, Romania, Samoa, San Marino, Saudi Arabia, Seychelles, Singapore, St Kitts and Nevis, St Lucia, St Vincent and the Grenadines, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Taiwan, Turkey, Uruguay, Vanuatu.

Update 23 April 2021

Note that of the jurisdictions that have been added to the list of Reportable Jurisdictions for the 2020 reporting year, Albania completed both ratification of the Convention on Mutual Administrative Assistance in Tax Matters (MAC) and signing of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA) before 20 April 2020. Peru completed both ratification of the MAC and signing of the MCAA before 19 April 2021. Regarding Taiwan, a bilateral arrangement between the British Office, Taipei and the Taipei Representative Office in the UK was entered into in March 2021. Arrangements have also been entered into with Oman, but Oman is not yet a Reportable Jurisdiction.