Guidance and regulation

Information on UK sanctions currently in place and how to apply for the appropriate licences.

• From: Foreign, Commonwealth & Development Office and 1 others
• Updated: 24 February 2022

Check when to make a return, types of interest to report, and how to categorise participants. Find out how to deal with different types of accounts and ownership.

• From: HM Revenue & Customs
• Updated: 6 January 2022

Use these spreadsheets to make your Bank and Building Society Interest (BBSI) and Other Interest (OI) returns.

• From: HM Revenue & Customs
• Updated: 19 February 2024

Find out how to complete and submit a return using the HMRC spreadsheet or electronic flat text file (EFTF).

• From: HM Revenue & Customs
• Updated: 4 January 2024

Find out about making an Other Interest return and the types of interest you should report.

• From: HM Revenue & Customs
• Updated: 7 January 2022

OFSI publish a disclosure notice regarding a breach of financial sanctions regulations.

• From: HM Treasury and 1 others
• Updated: 31 August 2023

Find out how to complete and submit an Other Interest (OI) return using the HMRC spreadsheet or electronic flat text file.

• From: HM Revenue & Customs
• Updated: 6 June 2022

This bulletin tells you about the top 5 reasons HMRC rejects Bank and Building Society Interest data returns and how to avoid them.

• From: HM Revenue & Customs
• Updated: 26 January 2022

This bulletin tells you about HMRC's decision to withdraw the requirement to report all participants of partnerships.

• From: HM Revenue & Customs
• Updated: 2 December 2021

This bulletin tells you about guidance to use when making bank and building society interest and other interest returns.

• From: HM Revenue & Customs
• Updated: 14 December 2021

This bulletin tells you about guidance to use when making returns, changes to reporting requirements and IT system changes you may need to make.

• From: HM Revenue & Customs
• Updated: 2 December 2021

Direction for the FCA regarding their independent investigation into circumstances surrounding London Capital Finance

• From: HM Treasury
• Updated: 23 May 2019

Draft statutory instrument, which will make amendments to retained EU law related to short selling, to be laid under the European Union (Withdrawal) Act 2018.

• From: HM Treasury
• Updated: 9 August 2018

These terms of reference outline the scope of the Fair and Effective Financial Markets Review.

• From: HM Treasury
• Updated: 11 July 2014

A joint statement from OFSI, the FCA and the Bank of England on sanctions and the cryptoasset sector, with information on the requirements on firms.

• From: Office of Financial Sanctions Implementation
• Updated: 11 March 2022

Details of OFSI General licence - INT/2022/1327076

• From: HM Treasury
• Updated: 1 June 2022

This document provides guidance for consumer bodies seeking to become super-complainants to the Financial Conduct Authority (FCA).

• From: HM Treasury
• Updated: 31 July 2013

Details of OFSI General Licence INT/2022/1438977

• From: HM Treasury
• Updated: 12 April 2022

Details of OFSI General Licence INT/2022/1919908

• From: HM Treasury
• Updated: 11 November 2022

Details of OFSI General Licence INT/2022/2300292

• From: HM Treasury
• Updated: 29 February 2024