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HMRC internal manual

International Exchange of Information Manual

Notification requirement: meaning of Relevant Person and Specified Relevant Person: flowcharts

Am I a Relevant Person?

The flowchart below will help you to establish whether you are a Relevant Person. If you are not, then the obligation to notify will not apply to you.  If you are, you should go on to look at whether you are a Specified Relevant Person, and therefore within the rules.

Use this link to view “Am I a Relevant Person?” flowchart