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HMRC internal manual

International Exchange of Information Manual

HM Revenue & Customs
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Notification requirement: Meaning of offshore advice or services: Offshore advice or services


The obligation will apply to any Relevant Person who, in the course of business, has provided advice or services relating to any of the following that are situated in, or arise from, a participating jurisdiction [IEIM603050] or the United States of America:

In broad terms, this covers sources of self-employment, employment, savings and investment income, and miscellaneous income from participating jurisdictions or the USA.

It will also cover advice or services relating to financial accounts, entities, and assets within the charge to Capital Gains Tax that are in participating jurisdictions or the USA.

Referring a client for advice from overseas

Referring a client to a connected person outside the United Kingdom for the provision of any advice or services is treated as providing offshore advice or services to the client.  Connected takes the meaning in section 1122 of the Corporation Tax Act 2010.

The referral may be for any advice or services relating to the individual’s personal tax affairs, not just those meeting the definition of offshore advice or services; the ‘offshore’ element is that the referral is to a party overseas.

It does not matter whether the advice was actually provided by the connected party, it is the act of referral that counts.