UK: Amendment to CRS regulations
A minor amendment to International Tax Compliance Regulations 2015, in relation to CRS
A minor amendment to International Tax Compliance Regulations 2015, in relation to CRS
HM Revenue & Customs (HMRC) issued the International Tax Compliance (Amendment) Regulations 2023, providing a minor amendment to the International Tax Compliance Regulations 2015, in relation to the common reporting standard (CRS).
The amendment revises the date that arrangements must be entered into in order to be considered an applicable agreement under the International Tax Compliance Regulations—from 20 April 2022 to 19 April 2023. The amended Regulations enter into force on 17 May 2023.
Read a May 2023 report [PDF 503 KB] prepared by the KPMG member firm in the UK
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