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The International Tax Compliance Regulations 2015
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- 2015 No. 878
- Schedules only
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Rhagor o Adnoddau
Changes over time for: The International Tax Compliance Regulations 2015 (Schedules only)
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The International Tax Compliance Regulations 2015. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to :
- reg. 1(3)(b) substituted by S.I. 2024/544 reg. 2
Regulation 1(3)(b)
F1SCHEDULE 1U.K.Participating jurisdictions
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 1 omitted (17.5.2017) by virtue of The International Tax Compliance (Amendment) Regulations 2017 (S.I. 2017/598), regs. 1(1), 20
Regulation 2(2)(a)
SCHEDULE 2U.K.Excluded accounts
For the purposes of the DAC and the CRS the following are excluded accounts.
Certain Retirement Accounts or ProductsU.K.
1. Pension schemes registered with HMRC under Part 4 of FA 2004 M1.
Marginal Citations
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F2Sch. 2 para. 2 omitted (13.5.2020) by virtue of The International Tax Compliance (Amendment) Regulations 2020 (S.I. 2020/438), regs. 1, 2(5) (with reg. 3)
3. Immediate needs annuities within section 725 ITTOIA 2005 M2.U.K.
Certain Tax-favoured Accounts and ProductsU.K.
4. An account within the meaning of the Individual Savings Account Regulations 1998 M3.
Marginal Citations
M3S.I. 1998/1870, relevantly amended by S.I. 2002/1974, 2007/2119, 2008/704, 2009/1994, 2010/2957, 2011/782 and 2011/1780.
5. A child trust fund within the meaning of the Child Trust Funds Act 2004 M4.U.K.
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F3Sch. 2 para. 6 omitted (13.5.2020) by virtue of The International Tax Compliance (Amendment) Regulations 2020 (S.I. 2020/438), regs. 1, 2(5) (with reg. 3)
7. Children's Bonds issued by the UK National Savings and Investments.U.K.
F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F4Sch. 2 para. 8 omitted (13.5.2020) by virtue of The International Tax Compliance (Amendment) Regulations 2020 (S.I. 2020/438), regs. 1, 2(5) (with reg. 3)
F59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F5Sch. 2 para. 9 omitted (13.5.2020) by virtue of The International Tax Compliance (Amendment) Regulations 2020 (S.I. 2020/438), regs. 1, 2(5) (with reg. 3)
10. Tax Exempt Savings Plans issued by a friendly society within the meaning of the Friendly Societies Act 1992 M5.U.K.
Marginal Citations
11. A share incentive plan approved by HMRC under Schedule 2 to ITEPA 2003 M6.U.K.
12. A SAYE option scheme approved by HMRC under Schedule 3 to ITEPA 2003.U.K.
13. A CSOP scheme approved by HMRC under Schedule 4 to ITEPA 2003.U.K.
F614. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F6Sch. 2 paras. 14, 15 omitted (20.11.2015) by virtue of The International Tax Compliance (Amendment) Regulations 2015 (S.I. 2015/1839), regs. 1, 2(7)
F615. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F6Sch. 2 paras. 14, 15 omitted (20.11.2015) by virtue of The International Tax Compliance (Amendment) Regulations 2015 (S.I. 2015/1839), regs. 1, 2(7)
Regulation 12F
[F7SCHEDULE 3U.K.
Textual Amendments
F7Sch. 3 inserted (30.9.2016) by The International Tax Compliance (Client Notification) Regulations 2016 (S.I. 2016/899), regs. 1, 7
PART 1U.K.
1. The form of a client exchange of tax information notification is—U.K.
PART 2U.K.
2. The statement in this paragraph is—U.K.
“Financial institutions in more than 100 jurisdictions around the world are being legally required to find out the tax residence of their account holders and report details of their accounts, structures, trusts, and investments to be exchanged with the appropriate tax authorities. As a UK tax resident, any overseas accounts you have will be sent to HM Revenue & Customs (HMRC). This gives HMRC unprecedented levels of information to check that, as in most cases, the right tax has been paid.
If you have already declared all of your past and present income or gains to HMRC, including from overseas, you do not need to worry. But if you are in any doubt, HMRC recommends that you read the factsheet attached to help you decide now what to do next.”.
3. The statement in this paragraph is—U.K.
“From 2016, HM Revenue & Customs (HMRC) is getting an unprecedented amount of information about people’s overseas accounts, structures, trusts, and investments from more than 100 jurisdictions worldwide, thanks to agreements to increase global tax transparency. This gives HMRC unprecedented levels of information to check that, as in most cases, the right tax has been paid.
If you have already declared all of your past and present income or gains to HMRC, including from overseas, you do not need to worry. But if you are in any doubt, HMRC recommends that you read the factsheet attached to help you decide now what to do next.]
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