Regulation 8 Notification to reportable users and reportable personsI1C1
United Kingdom
Where a UK reporting cryptoasset service provider must make a report under regulation 6(1) that will include information relating to a reportable user or a reportable person, it must notify that reportable user or reportable person that the information—
will be reported to HMRC, and
may be transferred to the competent authority of another jurisdiction in accordance with the OECD Crypto-Asset Reporting Framework.
The notification must be made on or before 31st January following the first calendar year for which the UK reporting cryptoasset service provider must report information required by regulation 6 relating to that reportable user or reportable person.
Annotations
Modifications
- C1
Reg. 8 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 275(2)