HMRC publishes specific guidance for charities on the Common Reporting Standard
HMRC has published specific guidance for charities with AEOI reporting obligations.
- IEIM404710 Charities: Introduction
- IEIM404715 Charities: Definitions
- IEIM404720 Charities: Financial Institution
- IEIM404725 Financial Institution: Examples
- IEIM404730 Charities: Income from financial assets
- IEIM404740 Charities: Account Holder
- IEIM404750 Charities: Debt or equity interest in a trust
- IEIM404755 Debt or equity interests in a trust: Indirect beneficiaries
- IEIM404760 Charities: Debt or equity interests in a company
- IEIM404770 Charities: Debt or equity interest in an unincorporated association
- IEIM404780 Charities: Reportable information
- IEIM404790 Reportable information: Account balance or value
- IEIM404800 Charities: Due Diligence
- IEIM404960 Charities: Reporting format
- IEIM404980 Charities: Compliance
- IEIM404990 Charities: Human Rights
CTG will be providing more analysis and information shortly.