HMRC has updated its guidance on the financial assets test for charities under the Common Reporting Standard (CRS). HMRC has amended its definition of Gross Income, with Passive Income no longer to...

30 January 2018

• Common Reporting Standard

HMRC has updated and completed its guidance for charities on the Common Reporting Standard (CRS). The updates from HMRC include technical clarification around aspects such as unit trusts and common deposit...

23 January 2017

• 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...

25 August 2016

• Common Reporting Standard

HMRC has published schema and supporting documents for Automatic Exchange of Information (AEOI) software developers. More information about AEOI and the Common Reporting Standard can be found here. If you have questions...

15 August 2016

• Common Reporting Standard