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HMRC internal manual

International Exchange of Information Manual

Notifying clients about the Common Reporting Standard and related matters: Summary

This guidance advises you about the obligation on UK Financial Institutions [IEIM600520] and Specified Relevant Persons [IEIM600530] to send out a notification to their clients about certain tax matters, and helps you to work out whether the obligation applies to you.

If you have received a notification and want to know why, or what to do next, you should read the Guidance for those who have received a notification [Please note that the link will go live in October 2016].