100540 – Timetable: Reporting: CDOT

TIMETABLE: REPORTING: CDOT

The table below sets out the information that is to be reported to HMRC for each reporting year in respect of the Intergovernmental Agreements between the UK and the Crown Dependencies and Overseas territories. Reporting is required to HMRC by 31 May next following the reporting year for which the information is required except for 2014 which is reportable on or before 31 May 2016.

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2 Date of birth is not required to be reported for pre-­‐existing accounts for calendar years before 2017 if the financial institution does not already hold that information.

3 Social security number or National Insurance Number (see AEIM102040) is not required to be reported for pre-existing accounts for calendar years before 2017 if the financial institution does not already hold that information.