Annex I REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATIONF1
United Kingdom
This Annex lays down the reporting and due diligence rules that have to be applied by Reporting Financial Institutions in order to enable the Member States to communicate, by automatic exchange, the information referred to in Article 8(3a) of this Directive. This Annex also describes the rules and administrative procedures that Member States shall have in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out below.
- IGENERAL REPORTING REQUIREMENTS
- IIGENERAL DUE DILIGENCE REQUIREMENTS
- IIIDUE DILIGENCE FOR PRE-EXISTING INDIVIDUAL ACCOUNTS
- IVDUE DILIGENCE FOR NEW INDIVIDUAL ACCOUNTS
- VDUE DILIGENCE FOR PRE-EXISTING ENTITY ACCOUNTS
- VIDUE DILIGENCE FOR NEW ENTITY ACCOUNTS
- VIISPECIAL DUE DILIGENCE RULES
- VIIIDEFINED TERMS
- IXEFFECTIVE IMPLEMENTATION
- XIMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIA