IEIM906000 - Partner Jurisdictions and Reportable Jurisdictions
Partner Jurisdictions
A ‘Partner Jurisdiction’ is a jurisdiction with which the UK has an agreement or arrangement in force for the automatic exchange of the reportable information specified in section III of the Model Rules and which is identified as such in a published list.
For the 2025 Reportable Period, the UK’s Partner Jurisdictions are:
- Bulgaria
- Canada
- Colombia
- Croatia
- Czechia
- Iceland
- Ireland
- Latvia
- Lithuania
- Netherlands
- New Zealand
- Poland
- Slovak Republic
- Slovenia
- Spain
- Sweden
As and when other jurisdictions confirm that they are ready to exchange information with the UK, HMRC will update this list.
A Partner Jurisdiction is relevant for the purposes of determining whether a Reporting Platform Operator can rely on another Platform Operator (PO) to carry out due diligence and reporting obligations on its behalf. Where the other PO is resident in another jurisdiction, it may carry out due diligence procedures based on substantially similar rules in its Partner Jurisdiction (see IEIM902540).
Reportable Jurisdictions
For the purposes of the UK reporting rules, a 'Reportable Jurisdiction' is
- the UK, and
- any ‘Partner Jurisdiction’ with which the UK is exchanging the reported information
The list of Reportable Jurisdictions determines which Sellers are Reportable Sellers (see IEIM901620) since Reporting Platform Operators (RPOs) are required to report Sellers that are resident in a Reportable Jurisdiction or those who rent a property in a Reportable Jurisdiction (or are paid or credited in respect of it).
This is so that the information reported by RPOs is only exchanged with other jurisdictions that are interested in receiving that data about Sellers resident, or property located, in their jurisdiction, and have made appropriate agreements or arrangements to receive that data. RPOs should not report any information to HMRC on sellers who are not either resident in a Reportable Jurisdiction, or renting out immoveable property in a Reportable Jurisdiction. If an RPO does submit such information they will be contacted by HMRC to amend or delete the relevant submission.