Regulation 10A Registration with HMRCF1

(1)

A reporting financial institution and a specified non-reporting financial institution must register with HMRC on or before the later of—

(a)

31st December 2025, and

(b)

31st January of the year following the calendar year in which it first falls within the definition in Section VIII (A)(1) of the CRS, Section VIII(B)(1)(e) of the CRS, Article 1(o) of the FATCA agreement or paragraph II(D) of Annex II to the FATCA agreement.

(2)

Registration must be effected by the giving of notice to HMRC.

(3)

A notice under paragraph (2) must contain the information, and be given in the form and manner, specified in specific or general directions given by the Commissioners for HMRC under this regulation.

Annotations

Textual amendments

F1: Reg. 10A inserted (16.7.2025) by The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 6