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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CDOT (superseded by the CRS for reporting in respect of 2017 onwards)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 is a provisional list of Reportable Jurisdictions for the 2018 reporting year, in respect of 2017 reportable accounts:

Andorra, Antigua and Barbuda, Argentina, Aruba, Australia, Austria,  Azerbaijan, Barbados, Belgium, Belize, Brazil, Brunei Darussalam, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, 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, 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, Trinidad and Tobago, Turkey, Uruguay, Vanuatu.