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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, Barbados, Belgium, Bulgaria, Colombia, Croatia, Curacao, 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, Niue, Norway, Poland, Portugal, Romania, San Marino, Seychelles, Slovakia, Slovenia, South Africa, Spain, Sweden

 

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.