IEIM402680 - International Exchange of Information Manual - HMRC internal manual
IEIM402680 - Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Residence Address Test 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: Residence Address Test CRS The due diligence procedures are for the purpose of identifying whether or not an Account Holder is a Reportable Person [see IEIM403440]. If an Account Holder is identified as a Reportable Person the Financial Institution will then have to collate Reportabl...
Source: gov.uk