{
  "url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025/regulation-8",
  "json_url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025/regulation-8.json",
  "legislation": "uksi/2025/744",
  "legislation_title": "The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/reporting-cryptoasset-service-providers-due-diligence-and-reporting-requirements-regulations-2025",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Notification to reportable users and reportable persons",
  "text": "(1) 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—\n(a) will be reported to HMRC, and\n(b) may be transferred to the competent authority of another jurisdiction in accordance with the OECD Crypto-Asset Reporting Framework.\n(2) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 8 applied (18.3.2026) by Finance Act 2026 (c. 11), s. 275(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 1.1.2026, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/744/regulation/8",
    "retrieved_at": "2026-10-28T21:14:24.656229+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}