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The International Tax Compliance Regulations 2015

Changes over time for: The International Tax Compliance Regulations 2015 (Schedules only)

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Version Superseded: 13/05/2020

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Point in time view as at 09/05/2018.

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Regulation 1(3)(b)

F1SCHEDULE 1U.K.Participating jurisdictions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

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

2.  Non-registered pension arrangements where the annual contributions are limited to £50,000 and funds contributed cannot be accessed before the age of 55 except in circumstances of serious ill health.U.K.

3.  Immediate needs annuities within section 725 ITTOIA 2005 M2.U.K.

Marginal Citations

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.

Marginal Citations

6.  Premium Bonds issued by the UK National Savings and Investments.U.K.

7.  Children's Bonds issued by the UK National Savings and Investments.U.K.

8.  Fixed Interest Savings Certificates issued by UK National Savings and Investments.U.K.

9.  Index Linked Savings Certificates issued by UK National Savings and Investments.U.K.

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.

Marginal Citations

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.

F214.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

F215.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

Regulation 12F

[F3SCHEDULE 3U.K.

Textual Amendments

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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