This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Exchange of Information Manual

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.

CDOT (superseded by the CRS for reporting in respect of 2017 onwards)

Gibraltar, Guernsey, Isle of Man, and Jersey.

CRS

The following are Reportable Jurisdictions for the 2017 reporting year, in respect of 2016 reportable accounts:

Austria, Argentina, Belgium, Bulgaria, Colombia, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Gibraltar, Greece, Guernsey, Hungary, Iceland, India, Ireland, Isle of Man, Italy, Jersey, Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Mexico, Montserrat, Netherlands, Norway, Poland, Portugal, Romania, San Marino, Seychelles, Slovakia, Slovenia, South Africa, Spain, Sweden.

The following are Reportable Jurisdictions for the 2018 reporting year, in respect of 2017 reportable accounts:

Andorra, Argentina, Aruba, Australia, Austria,  Azerbaijan, Barbados, Belgium, Belize, Brazil, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Ghana, Gibraltar, Greece, Greenland, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Japan, Jersey, Korea, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Monaco, Montserrat, Netherlands, New Zealand, Niue, Norway, Pakistan, Panama, Poland, Portugal, Romania, Russia, 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.

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:

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, Oman, 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, Turkey, Uruguay, Vanuatu.

The changes since the 2019 reporting year are that Albania, Brunei Darussalam, Ecuador, Kazakhstan, Kuwait, Oman and Peru have been added to the list.