On Jun. 25, 2025, UK Treasury issued the International tax compliance (amendment) regulations 2025 (StIn 2025/740), which come into force on Jul. 16, 2025.
This instrument amends the International tax compliance regulations 2015 (StIn 2015/878) to improve effectiveness and take account of international developments.
On Apr. 25, UK Treasury issued international tax compliance amends.
UK GVT issued the International tax compliance (amendment) regulations 2023 (StIn 2023/461) amending International tax compliance regulations 2015 (StIn 2015/878).
Reg. 1(3)(b)(i) common reporting standard, Apr. 20, 2022 updated to Apr. 19, 2023.
Follows UK GVT Apr. 2021 issued rules on international tax compliance, see #103641.
Effectiveness
The regulations come into force on May 17, 2023.
Apr. 2024 SI and UK HMRC Notice
On Apr. 23, 2024, UK Treasury published the International tax compliance (amendment) regulations 2024 (StIn 2024/544), which come into force May 14, 2024.
The 2024 regulations amend the International tax compliance regulations 2015.
Regulation 2 provides for the principal regulations to apply to arrangements for the exchange of financial account information with other jurisdictions, specified in a notice published by UK HMRC (as revised or replaced from time to time).
On the same day, UK HMRC also published a notice made under regulation 1(3)(b) of the International tax compliance regulations 2015 which has force of law.
International tax compliance regulations 2015 reg 1(3)(b) specifies the arrangements entered into by the UK with other territories for the exchange of tax information for purposes of adoption and implementation of common reporting standard.
Arrangements are those entered into at Apr. 17, 2024; notice effective May 14, 2024.
On Jun. 25, 2025, UK Treasury issued the International tax compliance (amendment) regulations 2025 (StIn 2025/740), which come into force on Jul. 16, 2025.
This instrument amends the International tax compliance regulations 2015 (StIn 2015/878) to improve effectiveness and take account of international developments.
