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Annex V Computerised format referred to in Article 2(1)

United Kingdom

Original text. Later amendments are not shown.

The computerised formats for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU comply with the following tree structure and contains the following classes of elementsf1:

  1. (a)

    As regards the overall message:

  2. (b)

    As regards the body for communicating information on income from employment or director's fees:

  3. (c)

    As regards the body for communicating information on pensions:

  4. (d)

    As regards the body for communicating information on life insurance products:

  5. (e)

    As regards the body for communicating information on ownership of and income from immovable property:

  6. (f)

    As regards the body in case no information is to be communicated in relation to a specific category:

  7. (g)

    As regards the body for an acknowledgement of receipt of the information for a specific category:

Annotations

Footnotes

f1

However, only the classes of elements actually available and applicable in a given case need to appear in the computerised format used in that case.