IEIM402720 - International Exchange of Information Manual - HMRC internal manual
IEIM402720 - Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Current Residence Address You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Current Residence Address CRS Only The residence address held by a Reporting Financial Institution must be current. A residence address is considered to be current where it is the most recent address that the Financial Institution has recorded for the Account Holder. Such an addr...
Source: gov.uk