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HMRC internal manual

International Exchange of Information Manual

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HM Revenue & Customs
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Charities: Reportable information

IEIM404780: Charities: Reportable information

 

The AEOI agreements set out the information that a Financial Institution has to report. For all of the agreements the following information is required in respect of any person identified as holding Reportable Accounts (the debt or equity interest holders in the charity [see IEIM404750 and IEIM404760]).

  • Name
  • Address [see IEIM402020]
  • Date of birth of individuals
  • Taxpayer Identification Number or similar [see IEIM402040]
  • Jurisdiction to which the information is reportable [see IEIM402060]
  • Entity status of entities
  • The account number (or a functional equivalent in the absence of an account number) [see IEIM402080]
  • The name and identifying number of the Reporting Financial Institution [see IEIM402100]
  • The account balance or value as of the end of the calendar year [see IEIM404790]

 

Account number

The account number to be reported is any identifying number assigned by the charity to the grant or other interest that identifies it from other accounts.  For example a contract or policy number. Where identifying numbers are not routinely assigned the account number should be a unique identifier that allows the charity to distinguish the accounts it maintains.

 

Reportable Person

A Reportable Person is an individual or entity that is resident under the laws of the Reportable Jurisdiction, or for an entity that has no residence for tax purposes, the jurisdiction in which its place of effective management is situated. Some entities and individuals may be tax resident in more than one jurisdiction, for further guidance see IEIM402015.

 

Reportable Jurisdictions

Reportable Jurisdictions are those which have committed to adopt the CRS and with which the UK has agreed to exchange information. A list can be found at IEIM402340.

If the charity has no Account Holders that are Reportable Persons then there is nothing to report to HMRC, nil returns are not required.