|TIMETABLE: EFFECTIVE DATES FOR AGREEMENTS
The various agreements entered into by the UK in respect of automatic exchange of information have different dates for when types of account come into scope and when first reporting must be completed.
The table below sets out the dates for each of the regimes.
Subsequent reporting periods ending on 31 December each year are reportable to HMRC by the 31 May next following. Where 31 May falls on a weekend or Bank Holiday then the deadline for submitting reportable information to HMRC is the next following working day. Data must be sent to HMRC by this date to enable it to be processed for exchange by 30 September. Not all financial account information is reportable in the first reporting period. Details of what is to be reported under each regime and when can be found at: