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HMRC internal manual

International Exchange of Information Manual

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HM Revenue & Customs
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Notification Requirement: Connected persons: Overseas persons

Notification Requirement: Connected persons: Overseas persons

The exemption for connected parties does not apply to overseas persons. Where a given account holder or client is notified by a person in the UK and that individual is also an account holder or client of a connected overseas person, both the UK person and the overseas person must send a notification.