Regulation 6 No obligation on intermediary to disclose to the extent information has already been disclosed
An intermediary is not required to include in a return under regulation 3(2) any information to the extent the intermediary has evidence that—
the information was previously disclosed to HMRC,
the information relates to relevant services supplied, or a CRS avoidance arrangement or an opaque offshore structure made available for implementation, through a branch maintained by that intermediary in a partner jurisdiction and the information has been disclosed to the tax authority of that partner jurisdiction, or
apart from this paragraph, the intermediary would be required to include the information in a return under regulation 3(2) by virtue of the condition in regulation 3(1)(d), and the information has been disclosed to the tax authority of a partner jurisdiction where that intermediary is resident or has its place of management.