IEIM402340 - Reportable Information: Reportable Jurisdictions
Source: gov.uk (2025-01-28)


Reportable Information: Reportable Jurisdictions

The following territories are the Reportable Jurisdictions for each of the regimes.

FATCA

United States of America.

CRS

The following are Reportable Jurisdictions for the 2022 reporting year, in respect of 2021 reportable accounts:

Albania, Andorra, Antigua and Barbuda, Argentina, Aruba, Australia, Austria, Azerbaijan, Barbados, Belgium, Belize, Brazil, Brunei Darussalam, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Ecuador, Estonia, Faroe Islands, Finland, France, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Korea, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao (China), Malaysia, Maldives, Malta, Mauritius, Mexico, Monaco, Montserrat, Morocco, Netherlands, New Zealand, Nigeria, Niue, Norway, Pakistan, Panama, Peru, Poland, Portugal, Samoa, San Marino, Saudi Arabia, Seychelles, Singapore, St Kitts and Nevis, St Lucia, St Vincent and the Grenadines, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Taiwan, Turkey, Uruguay, Vanuatu.

Note that of the jurisdictions that have been added to the list of Reportable Jurisdictions for the 2022 reporting year, Jamaica, Kenya and Maldives completed both ratification of the Convention on Mutual Administrative Assistance in Tax Matters (MAC) and signing of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA) before 20 April 2022. Morocco completed both ratification of the MAC and signing of the MCAA before 19 April 2021. Arrangements have also been entered into with Moldova and Uganda, but these are not yet Reportable Jurisdictions. Whilst Kuwait and Romania are not Reportable Jurisdictions for the 2022 reporting year, arrangements with these jurisdictions remain in place.

The following are Reportable Jurisdictions for the 2023 reporting year, in respect of 2022 reportable accounts:

Albania, Andorra, Antigua and Barbuda, Argentina, Aruba, Australia, Austria, Azerbaijan, Barbados, Belgium, Belize, Brazil, Brunei Darussalam, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Ecuador, Estonia, Faroe Islands, Finland, France, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Korea, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao (China), Malaysia, Maldives, Malta, Mauritius, Mexico, Monaco, Montenegro, Montserrat, Netherlands, New Zealand, Nigeria, Niue, Norway, Pakistan, Panama, Peru, Poland, Portugal, Samoa, San Marino, Saudi Arabia, Seychelles, Singapore, St Kitts and Nevis, St Lucia, St Vincent and the Grenadines, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, Uruguay, Vanuatu.

Note that the jurisdictions that have been added to the list of Reportable Jurisdictions for the 2023 reporting year, Montenegro and Thailand, completed both ratification of the Convention on Mutual Administrative Assistance in Tax Matters (MAC) and signing of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA) before 19 April 2023. Whilst Kenya, Moldova and Uganda are not Reportable Jurisdictions for the 2022 reporting year, arrangements with these jurisdictions remain in place.

The following are Reportable Jurisdictions for the 2024 reporting year, in respect of 2023 reportable accounts:

Albania, Andorra, Antigua and Barbuda, Argentina, Aruba, Australia, Austria, Azerbaijan, Barbados, Belgium, Belize, Brazil, Brunei Darussalam, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Ecuador, Estonia, Faroe Islands, Finland, France, Germany, Ghana, Gibraltar, Georgia, Greece, Greenland, Grenada, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Korea, Latvia, Lebanon, Liechtenstein, Lithuania, Luxembourg, Macao (China), Malaysia, Maldives, Malta, Mauritius, Mexico, Moldova, Monaco, Montenegro, Montserrat, Netherlands, New Zealand, Nigeria, Niue, Norway, Pakistan, Panama, Peru, Poland, Portugal, Samoa, San Marino, Saudi Arabia, Seychelles, Singapore, St Kitts and Nevis, St Lucia, St Vincent and the Grenadines, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, Ukraine, Uruguay, Vanuatu.

HM Treasury has made the International Tax Compliance (Amendment) Regulations 2024, which will come into force on 14 May 2024 and which are published at https://www.legislation.gov.uk/uksi/2024/544/made. These Regulations insert a new regulation 1(3)(b) into the International Tax Regulations 2015 (“the principal regulations”). This amendment enables HMRC to publish a notice specifying the arrangements for the exchange of financial account information with other jurisdictions to which the principal regulations apply.

HMRC has published a notice under regulation 1(3)(b) of the principal regulations, at Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015 - GOV.UK (www.gov.uk) (https://www.gov.uk/government/publications/notice-made-under-regulation-13b-of-the-international-tax-compliance-regulations-2015). The notice, which will have effect from 14 May 2024, specifies that the arrangements entered into by the United Kingdom with other territories for the exchange of tax information for the purposes of the adoption and implementation of the CRS are those entered into as at 17 April 2024.

The list of jurisdictions whose tax residents Financial Institutions must report on by 31 May 2024 under the Common Reporting Standard is unchanged from the last update in January 2024. The changes since the 2023 reporting year are that Georgia, Kenya, Moldova and Ukraine have been added to the list.

Note that, of the jurisdictions that have been added to the list of Reportable Jurisdictions for the 2024 reporting year, Georgia and Ukraine completed both ratification of the Convention on Mutual Administrative Assistance in Tax Matters (MAC) and signing of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA) before 17 April 2024.

The following are Reportable Jurisdictions for the 2025 reporting year, in respect of 2024 reportable accounts:

Albania, Andorra, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Austria, Azerbaijan, Barbados, Belgium, Belize, Brazil, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, Costa Rica, Croatia, Curacao, Cyprus, Czech Republic, Denmark, Ecuador, Estonia, Faroe Islands, Finland, France, Georgia, Germany, Ghana, Gibraltar, Greece, Greenland, Grenada, Guernsey, Hong Kong (China), Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Kazakhstan, Kenya, Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Maldives, Malta, Mauritius, Mexico, Moldova, Monaco, Montenegro, Morocco, Netherlands, New Zealand, Nigeria, Norway, Pakistan, Panama, Peru, Poland, Portugal, Rwanda, San Marino, Saudi Arabia, Senegal, Seychelles, Singapore, St Kitts and Nevis, St Lucia, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, Uganda, Ukraine, Uruguay.

Update May 2025

HMRC has published a notice under regulation 1(3)(b) of the principal regulations, at https://www.gov.uk/government/publications/notice-made-under-regulation-13b-of-the-international-tax-compliance-regulations-2015 . The notice, which has effect from 13 May 2025, specifies that the arrangements entered into by the United Kingdom with other territories for the exchange of tax information for the purposes of the adoption and implementation of the CRS are those entered into as at 16 April 2025.

The list of jurisdictions whose tax residents Financial Institutions must report on by 31 May 2025 under the Common Reporting Standard is unchanged from the last update in January 2025. The changes since the 2024 reporting year are that Armenia, Morocco, Rwanda, Senegal and Uganda have been added to the list and Brunei Darussalam, Lebanon, Macao (China), Montserrat, Niue, Samoa, St Vincent and the Grenadines and Vanuatu have been removed from the list. Whilst the jurisdictions removed from the list are not Reportable Jurisdictions for the 2025 reporting year, arrangements with them remain in place.

Note that all of the jurisdictions that have been added to the list of Reportable Jurisdictions for the 2025 reporting year completed both ratification of the Convention on Mutual Administrative Assistance in Tax Matters (MAC) and signing of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (MCAA) before 16 April 2025