The UK government has issued new regulations to bring a number of new agreements within the scope of the International Tax Compliance Regulations, SI 2015/878. The International Tax Compliance (Amendment) Regulations, SI 2023/461, extend the principal regulations so that the exchange of financial account information applies to new agreements entered into up to April 2023. The new agreements within scope are those with Moldova, Montenegro, Thailand and Uganda, while Morocco has been removed from the list. HMRC maintains a list of agreements which are within the scope of the regulations in its International Exchange of Information Manual at IEIM402340.
The UK government has issued new regulations to bring a number of new agreements within the scope of the International Tax Compliance Regulations, SI 2015/878. The International Tax Compliance (Amendment) Regulations, SI 2023/461, extend the principal regulations so that the exchange of financial account information applies to new agreements entered into up to April 2023. The new agreements within scope are those with Moldova, Montenegro, Thailand and Uganda, while Morocco has been removed from the list. HMRC maintains a list of agreements which are within the scope of the regulations in its International Exchange of Information Manual at IEIM402340.
