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HMRC internal manual

International Exchange of Information Manual

From
HM Revenue & Customs
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Notification requirement: Specified Financial Institutions: Notifications sent by different parts of the same business

Notification requirement: Specified Financial Institutions: Notifications sent by different parts of the same business

For connected Specified Financial Institutions, the notification need only be sent once amongst the connected parties.  If one or more Specified Financial Institutions is connected to one or more Specified Relevant Persons, the notification will need to be sent once by each type of business.  There is further guidance available on connected persons at [IEIM606000].