FATCA and CRS – New HMRC Guidance

HMRC has now published in final form its International Exchange of Information Manual (‘IEIM’). The IEIM incorporates in one place HMRC’s guidance on FATCA, the OECD’s Common Reporting Standard (‘CRS’), the EU’s Council Directive on Administrative Cooperation (‘DAC’) and the UK’s Inter-Governmental Agreement (‘IGAs’) with the Crown Dependencies and Overseas Territories (‘CDOT’). 

Key changes to the draft manual published in September

FULL ARTICLE http://www.lexology.com/library/detail.aspx?g=9bbad0b1-93a2-4d4f-bdf1-eb61804f3ebe

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