SI 2025/740 International Tax Compliance (Amendment) Regulations 2025

Published on: 27 June 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the International Tax Compliance Regulations 2015, SI 2015/878, which require UK financial institutions to report information on certain non-resident account holders to His Majesty’s Revenue and Customs (HMRC) for exchange under international agreements. The amendments update the rules to reflect international developments, including changes to the OECD’s Common Reporting Standard, and enhance the effectiveness of the reporting regime.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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