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Draft HMRC manual on automatic exchange of financial account information

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HMRC is consulting informally on a draft of its new guidance manual on the Common Reporting Standard (CRS) for automatic exchange of financial account information from 2017, as implemented by the EU Directive on Administrative Cooperation. The manual covers UK-specific issues, such as differences between the CRS, FATCA and the Crown Dependencies & Overseas Territories agreements. See www.bit.ly/1L0lSFQ.

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