HMRC has amended its International Exchange of Information Manual to update the list of common reporting standard (CRS) reportable jurisdictions, removing Barbados, Curacao, Niue and Trinidad and Tobago from the OECD list for 2017. These jurisdictions will instead be reportable in 2018.
The guidance confirms that financial institutions may still include data on accounts for these jurisdictions in their reports and confirms that HMRC will deal with such data appropriately.
HMRC has amended its International Exchange of Information Manual to update the list of common reporting standard (CRS) reportable jurisdictions, removing Barbados, Curacao, Niue and Trinidad and Tobago from the OECD list for 2017. These jurisdictions will instead be reportable in 2018.
The guidance confirms that financial institutions may still include data on accounts for these jurisdictions in their reports and confirms that HMRC will deal with such data appropriately.
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