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HMRC internal manual

International Exchange of Information Manual

From
HM Revenue & Customs
Updated
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Notification requirement: Specified Financial Institutions: Overseas Specified Financial Institutions who are bodies corporate

Notification requirement: Specified Financial Institutions: Overseas Specified Financial Institutions who are bodies corporate

The rules also cover situations where the UK Specified Financial Institution is a body corporate (normally a company or Limited Liability Partnership), that controls another body corporate outside the UK which would be a Specified Financial Institution or Specified Relevant Person, were it conducting business in the UK.  There is further guidance available on overseas persons [IEIM606050].