Market leading insight for tax experts
View online issue

Draft HMRC manual on automatic exchange of financial account information

printer Mail

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.

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.

EDITOR'S PICKstar
Top