United Kingdom

gb-united-kingdom


FATCA IGA Model [TS No.12/2017] UK/USA: Agreement and Exchange of Notes to implement FATCA
FATCA IGA Status Signed and “In Force”
FATCA CAA with the US Y
Treaty Relief under US Chapter 3 Y
US Treaties and TIEAs Y
1st CRS Info Exch 2017
OECD AEoI MCAA Protocol/Amended Convention Signed
CRS Primary Legislation http://www.legislation.gov.uk/ukpga/2013/29/section/222
CRS Secondary Legislation http://www.legislation.gov.uk/id/uksi/2015/878
CRS Guidance https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information
CRS Excluded Financial Accounts http://www.legislation.gov.uk/uksi/2015/878/schedule/2/made
Reporting Guidance https://www.gov.uk/government/publications/foreign-account-tax-compliance-act-registration-guidance-fatca/automatic-exchange-of-information-reporting-guidance
CRS Schema https://www.gov.uk/government/publications/foreign-account-tax-compliance-act-schema-and-supporting-documents
CRS Approach Wider
ISO 3166 (2 digit alpha) GB
ISO3166 (3 digit numeric)
Numeric
826
Region EMEA
Sub Region Northern Europe
Fiscal Year 6 April – 5 April
ISO 4217 Currency Code GBP
About United Kingdom

CRS Reporting of 2016 in 2017

Jurisdiction Name Triggered by legal instrument First Exchange
Aland Islands Y 2017
Anguilla Y 2017
Argentina Y 2017
Barbados 2017
Belgium Y 2017
Bermuda Y 2017
Bonaire, Sint Eustatius and Saba Y 2017
Bulgaria Y 2017
Cayman Islands Y 2017
Colombia Y 2017
Croatia Y 2017
Curacao 2017
Cyprus Y 2017
Czech Republic Y 2017
Denmark Y 2017
Estonia Y 2017
Faroe Islands Y 2017
Finland Y 2017
France Y 2017
French Guiana Y 2017
Germany Y 2017
Gibraltar Y 2017
Greece Y 2017
Greenland Y 2017
Guadeloupe Y 2017
Guernsey Y 2017
Hungary Y 2017
Iceland Y 2017
India Y 2017
Ireland Y 2017
Isle of Man Y 2017
Italy Y 2017
Jersey Y 2017
Korea, Republic of Y 2017
Latvia Y 2017
Liechtenstein Y 2017
Lithuania Y 2017
Luxembourg Y 2017
Malta Y 2017
Martinique Y 2017
Mayotte Y 2017
Mexico Y 2017
Montserrat Y 2017
Netherlands Y 2017
Niue 2017
Norway Y 2017
Poland Y 2017
Portugal Y 2017
Reunion Y 2017
Romania Y 2017
Saint Martin (French part) Y 2017
San Marino Y 2017
Seychelles Y 2017
Slovakia Y 2017
Slovenia Y 2017
South Africa Y 2017
Spain Y 2017
Sweden Y 2017
Trinidad and Tobago 2017
Turks and Caicos Islands Y 2017
Virgin Islands (British) Y 2017

hmrc-cdot-guidance-sept-14-2015

hmrc-fatca-guidance-sept-14-2015

uk-hmrc-crs-guidance-notes-20150917

uk_fatca_submission_user_guide_v1-2_pub

uk_fatca_submission_user_guide_v1-3_pub

uk-statutory-instrument_20141506_en

fatca-xml-schema-v2

uksi_20151839_en

uksi_20160899_en

notice-to-fis-on-crs-implementation_30-dec-2016