On January 5, 2023, the United Kingdom HM Revenue & Customs (UK HMRC) updated the list of reportable jurisdictions in its International Exchange of Information Manual. The changes since the 2022 reporting year are that Moldova, Montenegro, Thailand and Uganda have been added to the list and Morocco has been removed from the International Exchange of Information Manual list.
The following is the complete HMRC list of Reportable Jurisdictions under the Common Reporting Standard (CRS) for the 2023 reporting year with respect to Y2022 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, 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, Uganda, Uruguay, Vanuatu. https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim402340
For assistance, please contact me via my contact page or at elizabeth@elizabethmcmorrowlaw.com.
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