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HMRC internal manual

International Exchange of Information Manual

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HM Revenue & Customs
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Notification requirement: Specified Financial Institutions: Summary

Notification requirement: Specified Financial Institutions: Summary

This guidance advises you about the obligation on Specified Financial Institutions to send out a notification to their clients about certain tax matters, and helps you to work out whether you are a Specified Financial Institution, and if so which clients you need to notify. 

If you haven’t already, you may also want to read the overview of the client notification requirement [IEIM600510 +].

This guidance uses terms from international agreements, and those terms are explained in detail in the automatic exchange chapters of the International Exchange of Information Manual