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Annex VI Computerised format referred to in Article 2(2)

United Kingdom

Original text. Later amendments are not shown.

The computerised format for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributesf1:

  1. (a)

    As regards the overall message:

  2. (b)

    As regards the types common to FATCA and CRS used in the message under point (a) above:

  3. (c)

    As regards the common OECD types used in the message under point (a) above:

Annotations

Footnotes

f1

However, only the elements and attributes actually applicable in a given case further to the performance of the reporting and due diligence rules included in Annexes I and II to Directive 2011/16/EU need to appear in the computerised format used in that case.