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 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.

Note that of the jurisdictions that have been added to the list of Reportable Jurisdictions for the 2021 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.

The following are Reportable Jurisdictions for the 2022 reporting year, in respect of 2021 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, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Korea, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao (China), Malaysia, Maldives, Malta, Mauritius, Mexico, Monaco, Montserrat, Morocco, Netherlands, New Zealand, Nigeria, Niue, Norway, Pakistan, Panama, Peru, Poland, Portugal, 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.

Note that of the jurisdictions that have been added to the list of Reportable Jurisdictions for the 2022 reporting year, Jamaica, Kenya and Maldives 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 2022. Morocco completed both ratification of the MAC and signing of the MCAA before 19 April 2021. Arrangements have also been entered into with Moldova and Uganda, but these are not yet Reportable Jurisdictions. Whilst Kuwait and Romania are not Reportable Jurisdictions for the 2022 reporting year, arrangements with these jurisdictions remain in place.

The following are Reportable Jurisdictions for the 2023 reporting year, in respect of 2022 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, Jamaica, Japan, Jersey, Kazakhstan,  Korea, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao (China), Malaysia, Maldives, Malta, Mauritius, Mexico, Monaco, Montenegro, Montserrat, Netherlands, New Zealand, Nigeria, Niue, Norway, Pakistan, Panama, Peru, Poland, Portugal, 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, Thailand, Turkey, Uruguay, Vanuatu.

Note that the jurisdictions that have been added to the list of Reportable Jurisdictions for the 2023 reporting year, Montenegro and Thailand, 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 19 April 2023. Whilst Kenya, Moldova and Uganda are not Reportable Jurisdictions for the 2022 reporting year, arrangements with these jurisdictions remain in place.

Update January 2024

The following are Reportable Jurisdictions for the 2024 reporting year, in respect of 2023 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, Georgia, Greece, Greenland, Grenada, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Korea, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao (China), Malaysia, Maldives, Malta, Mauritius, Mexico, Moldova, Monaco, Montenegro, Montserrat, Netherlands, New Zealand, Nigeria, Niue, Norway, Pakistan, Panama, Peru, Poland, Portugal, 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, Thailand, Turkey, Ukraine, Uruguay, Vanuatu.

The changes since the 2023 reporting year are that Georgia, Kenya, Moldova and Ukraine have been added to the list.