{
  "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015",
  "json_url": "https://openlegislation.uk/international-tax-compliance-regulations-2015.json",
  "id": "uksi/2015/878",
  "title": "The International Tax Compliance Regulations 2015",
  "short_title": "International Tax Compliance 2015",
  "long_title": "These Regulations are made to give effect to the agreements and arrangements reached between the Government of the United Kingdom and other jurisdictions to improve international tax compliance. The agreements and arrangements are-- Council Directive 2011/16/EU (“the DAC”);- the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information signed by the Government of the United Kingdom of Great Britain and Northern Ireland on 29th October 2014, this implements the Common Reporting Standard developed by the Organisation for Economic Co-Operation and Development which has been agreed by the jurisdictions listed in Schedule 1 (“the CRS”);- the agreement reached between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America to improve international tax compliance and to implement FATCA, signed on 12th September 2012 (“the FATCA agreement”).",
  "citation": "S.I. 2015/878",
  "type": "uksi",
  "year": "2015",
  "number": "878",
  "version": "current",
  "date": "2015-03-24",
  "revised": true,
  "valid_from": "2025-07-16",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, effect and interpretation",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Meaning of “reportable account”",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": null,
      "heading": "Obligations in relation to financial accounts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Due diligence requirements",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Modification of due diligence requirements: ... the CRS",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Modifications of due diligence requirements: FATCA agreement",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Reporting obligation",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Electronic return system",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7A",
      "kind": "regulation",
      "number": "7A",
      "heading": "Reporting of gross proceeds: CRS",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-7A",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
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      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-8",
      "extent": null,
      "status": null,
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      "path": "regulation/9",
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      "heading": "Additional due diligence and reporting obligations in relation to payments to a non-participating financial institution: FATCA",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-9",
      "extent": null,
      "status": null,
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      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Notification to individual reportable persons",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/10A",
      "kind": "regulation",
      "number": "10A",
      "heading": "Registration with HMRC",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-10A",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Non-resident reporting financial institution's UK representative",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
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      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Use of service providers",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/2"
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      "heading": "...",
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    },
    {
      "path": "regulation/12A",
      "kind": "regulation",
      "number": "12A",
      "heading": "Interpretation of regulations 12A to 12F",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2n1"
    },
    {
      "path": "regulation/12B",
      "kind": "regulation",
      "number": "12B",
      "heading": "Identifying specified clients: specified financial institution",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12B",
      "extent": null,
      "status": "repealed",
      "parent": "part/2n1"
    },
    {
      "path": "regulation/12C",
      "kind": "regulation",
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      "heading": "Identifying specified clients: specified relevant person",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12C",
      "extent": null,
      "status": "repealed",
      "parent": "part/2n1"
    },
    {
      "path": "regulation/12D",
      "kind": "regulation",
      "number": "12D",
      "heading": "Client exchange of tax information notifications",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12D",
      "extent": null,
      "status": "repealed",
      "parent": "part/2n1"
    },
    {
      "path": "regulation/12E",
      "kind": "regulation",
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      "heading": "Client exchange of tax information notifications: overseas persons",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12E",
      "extent": null,
      "status": "repealed",
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    },
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      "path": "regulation/12F",
      "kind": "regulation",
      "number": "12F",
      "heading": "Making client exchange of tax information client notifications",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12F",
      "extent": null,
      "status": "repealed",
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    },
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      "path": "regulation/12G",
      "kind": "regulation",
      "number": "12G",
      "heading": "Provision of information",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12G",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/12GA",
      "kind": "regulation",
      "number": "12GA",
      "heading": "Provision of a valid self-certification",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12GA",
      "extent": null,
      "status": null,
      "parent": "part/2n1"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": null,
      "heading": "Penalties for breach of obligations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12H",
      "kind": "regulation",
      "number": "12H",
      "heading": "Liable persons",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12H",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Penalties for failure to comply with Regulations",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Daily default penalty",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Penalties for inaccurate information",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "FATCA agreement penalty: non-participating financial institutions",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Matters to be disregarded in relation to liability to penalties",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-17",
      "extent": null,
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      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Assessment of penalties",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-18",
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      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Right to appeal against penalty",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
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      "path": "regulation/20",
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      "number": "20",
      "heading": "Procedure on appeal against penalty",
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      "path": "regulation/21",
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      "number": "21",
      "heading": "Increased daily default penalty",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3"
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      "path": "regulation/22",
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      "number": "22",
      "heading": "Enforcement of penalties",
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      "parent": "part/3"
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      "path": "regulation/22A",
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      "heading": "Penalties for failure to apply due diligence procedures",
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      "extent": null,
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      "path": "regulation/22B",
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      "heading": "Penalties for failure to comply with record-keeping requirements",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22B",
      "extent": null,
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      "path": "regulation/22C",
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      "heading": "Penalties for late returns",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22C",
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      "status": null,
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    },
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      "path": "regulation/22D",
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      "heading": "Penalties for inaccurate or incomplete returns",
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      "path": "regulation/22E",
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      "heading": "Penalties for failure to provide notification to individual reportable persons",
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    },
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      "path": "regulation/22F",
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      "heading": "Penalties for failure to register with HMRC",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22F",
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      "heading": "Penalties for failure to provide information",
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      "heading": "Penalties for failure to provide a valid self-certification",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22H",
      "extent": null,
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      "path": "regulation/22I",
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      "number": "22I",
      "heading": "Reasonable excuse",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22I",
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      "path": "regulation/22J",
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      "heading": "Duplication of liability to penalties",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22J",
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    },
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      "path": "regulation/22K",
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      "heading": "Assessment of penalties by HMRC",
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    },
    {
      "path": "regulation/22L",
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      "heading": "Time limits and treatment of penalties",
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      "extent": null,
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    },
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      "path": "regulation/22M",
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      "heading": "Right to appeal against penalty assessments",
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    },
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      "path": "regulation/22N",
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      "heading": "Procedure on appeal",
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    },
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      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-23",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "regulation/24",
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      "number": "24",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-24",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "regulation/25",
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      "number": "25",
      "heading": "Revocation",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/signature",
      "extent": null,
      "status": null,
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    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Participating jurisdictions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/1/paragraph/wrapper1n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/schedule-1/paragraph-wrapper1n1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Excluded accounts",
      "url": null,
      "extent": null,
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    },
    {
      "path": "schedule/2/paragraph/wrapper2n1",
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    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Certain Retirement Accounts or Products",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/schedule-2/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2"
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    {
      "path": "schedule/2/paragraph/2",
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      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/schedule-2/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/2"
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    {
      "path": "schedule/2/paragraph/3",
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    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Certain Tax-favoured Accounts and Products",
      "url": "https://openlegislation.uk/international-tax-compliance-regulations-2015/schedule-2/paragraph-4",
      "extent": null,
      "status": null,
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    },
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      "path": "schedule/2/paragraph/5",
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    {
      "path": "schedule/2/paragraph/6",
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      "extent": "E+W+S+N.I.",
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      "parent": "schedule/2"
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    {
      "path": "schedule/2/paragraph/8",
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      "heading": null,
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