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HMRC internal manual

International Exchange of Information Manual

HM Revenue & Customs
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Notification requirement: Scope and requirements: Summary

Notification requirement: Scope and requirements: Summary

This guidance gives you an overview and links about the obligation on Specified Financial Institutions and Specified Relevant Persons to send out a notification to their clients about certain tax matters, including whether these terms apply to you.

The main overview of the notification requirement is here.


Am I ‘Specified Financial Institution’ or ‘Specified Relevant Person’?

               - Financial Institutions and Specified Financial Institutions

               - Relevant Persons and Specified Relevant Persons

To whom should I send a notification?

What should I send?

When do I need to send a notification?

What happens if I don’t send a notification?