IEIM404960 - Charities: Reporting format

IEIM404960: Charities: Reporting Format

UK Financial Institutions who want to directly upload their return of Reportable Accounts must submit their returns to HMRC using the UK submission schema. This can be found at –

Automatic Exchange of Information: registering and reporting guidance - Publications - GOV.UK

A Portal to allow reporting to HMRC is hosted on the UK Government Gateway. UK Financial Institutions may submit their returns to HMRC by uploading the data onto the portal using the Reportable Account submission schema.

For Financial Institutions who have few or no Reportable Accounts there is a form based system that allows the Financial Institution to manually enter their Reportable Accounts.

In order to use the Portal, Financial Institutions need to register their details to gain access. If they are using a third party service provider then this party will be able to register the details of the Financial Institution for whom they are reporting and undertake the reporting. Where the Financial Institution is using a third party service provider the legal responsibility for ensuring that reporting is done remains that of the Financial Institution.

Where two or more charities are treated by their regulator as a single charity for registration and reporting purposes each charity retains its identity as a separate Entity for CRS purposes. However, it is possible for the charities to appoint one of their number as a service provider to file a single report covering all the linked charities [see IEIM402600].