Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Exchange of Information Manual

From
HM Revenue & Customs
Updated
, see all updates

Notification requirement: Specified Relevant Persons: Overseas Specified Relevant Persons who are bodies corporate or partnerships

Notification requirement: Specified Relevant Persons: Overseas Specified Relevant Persons who are bodies corporate or partnerships

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