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Annex X List referred to in Article 2dF1

United Kingdom

Original text. Later amendments are not shown.

The statistical data required for the mandatory automatic exchange of information pursuant to Article 23(4) of Directive 2011/16/EU on the categories of income and capital referred to in Article 8(1) of that Directive covers the following information:

  • For all categories of income and capital referred to in Article 8(1) of Directive 2011/16/EU: statistics on message and taxpayer

  • In the case of income from employment and director's fees: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income

  • In the case of pensions: statistics on message and recipient, message and payer, recipient, payer, scheme, income

  • In the case of life insurance products: statistics on message and policy, policy overall, event

  • In the case of ownership of and income from immovable property: statistics on message and party, party overall, property quantity and value, transaction quantity and value, loan event quantity and value, right income quantity and value

  • In the case of status messages: statistics on status message, status message error

  • In the case of zero data messages: statistics on zero data message.

Annotations

Textual amendments

F1

Inserted by Commission Implementing Regulation (EU) 2018/99 of 22 January 2018 amending Implementing Regulation (EU) 2015/2378 as regards the form and conditions of communication for the yearly assessment of the effectiveness of the automatic exchange of information and the list of statistical data to be provided by Member States for the purposes of evaluating of Council Directive 2011/16/EU.