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Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.

Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.

IEIM402180 - Reportable Information: Place and Date of Birth You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Reportable Information: Place and Date of Birth Place of Birth The place of birth to be reported is the town or city and country of birth of the Reportable Account holder. However, the requirement to report place of birth is subject to the condition at Section I Paragraph E of the CRS, which makes place of birth a reportable item only where the Reporting Financial Institution is otherwise required ...

IEIM402220 - Reportable Information: Custodial Account: Gross Proceeds You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Reportable Information: Custodial Account: Gross Proceeds A Custodial Institution [see IEIM400640] is required to report the total gross proceeds from the sale or redemption of financial assets held in a Custodial Account [see IEIM401620] during the reporting period [see IEIM400520 for FATCA and IEIM400580 for CRS]. This is without regard to whether or not the Account Holder [see IEIM4033...

IEIM402200 - Reportable Information: Custodial Account You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Reportable Information: Custodial Account In addition to the general reporting requirements [see IEIM402000], where the Reportable Account is a Custodial Account the information to be reported for each Reporting Period [see IEIM400520 for FATCA and IEIM400580 for CRS] is: The total gross amount of interest paid or credited to the account     The total gross amount of other income generated with respect...