# The International Controlled Transaction Reporting Regulations 2026, Regulation 5: Exception to regulation 4 (requirement to provide specified information)


Regulation 4(2) does not apply—
(a) to a case specified in a notice published by the Commissioners,
(b) to specified information in respect of a specified international controlled transaction that has already been provided to an officer of Revenue and Customs in relation to that accounting period or underwriting year by a reporting entity under these Regulations, or
(c) where the reporting entity is a—
(i) charity, or
(ii) company wholly owned by a charity within the meaning of section 200 of the Corporation Tax Act 2010.

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Source: https://www.legislation.gov.uk/uksi/2026/1156/regulation/5 (the official version)
Page: https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.