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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

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, Greenland, 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.

 

Note that Barbados, Curacao, Niue, and Trinidad & Tobago are not included in this list of 2017 reportable jurisdictions, instead having moved to 2018.  See the updates below for more on this.  These jurisdictions are being removed because the OECD Secretariat has now notified HMRC that the jurisdictions have changed their start date to 2018.

As these changes happened so close to the reporting date (31 May 2017) HMRC recognises the difficulty removing them will present to Financial Institutions who may already have compiled their files.  If you are unable to remove data on financial accounts for these jurisdictions, please do not delay reporting to HMRC.  We will remove any data in respect of such financial accounts prior to exchange with reportable jurisdictions.


Update 15 May 2017

HMRC has updated the list of jurisdictions whose tax residents Financial Institutions must report on by 31 May 2017 under the Common Reporting Standard.  The change removes Barbados, Curacao, and Niue from the list for reporting to HMRC in May 2017, which means that reports sent by Financial Institutions should not include financial accounts held by tax residents of these jurisdictions. 

However, as this change is so close to the reporting date, HMRC recognises that Financial Institutions may already have compiled their files and may be unable to remove such accounts in time to allow reporting by 31 May 2017.  If you are unable to remove data on Barbados, Curacao, and Niue financial accounts, please do not delay reporting to HMRC.  HMRC will remove any data in respect of such financial accounts prior to exchange with reportable jurisdictions.


Update 9 March 2017

HMRC has updated the list of jurisdictions whose tax residents Financial Institutions must report on by 31 May 2017 under the Common Reporting Standard. The change removes Trinidad and Tobago from the list for reporting to HMRC in May 2017. This means reports sent by Financial Institutions in May 2017 should not include financial accounts held by tax residents of Trinidad and Tobago.

Financial Institutions who have already compiled their files should amend them to remove any such accounts.  If you are unable to remove data on Trinidad and Tobago financial accounts in time to allow reporting by 31 May 2017, please do not delay reporting to HMRC. HMRC will remove any data reported in error prior to exchange with reportable jurisdictions. If you have any queries or issues with reporting by the deadline please contact: enquiries.aeoi@hmrc.gsi.gov.uk.