Guernsey
On January 4, 2024, the Guernsey Revenue Service published a bulletin (2024/01) with a revised list of CRS Reportable and Participating Jurisdictions for the Y2023 reporting period. Guernsey removed 10 jurisdictions from its previously published Y2023 list of CRS Participating Jurisdictions.
The deadline for submitting Y2023 CRS reporting in the Guernsey IGOR portal is June 30, 2024.
For Y2024 Reportable Jurisdictions (deadline June 30, 2025), Guernsey has provisionally included: Armenia, Morocco, Rwanda and Uganda.
United Kingdom
On January 5, 2024, the United Kingdom HM Revenue & Customs (UK HMRC) updated the list of CRS Reportable and Participating Jurisdictions in its International Exchange of Information Manual.
Added to the Reportable Jurisdictions list: Georgia, Kenya, Moldova and Ukraine.
Removed from the Participating Jurisdictions list: Moldova, Montenegro, and Uganda.
The deadline for submitting Y2023 CRS reporting in the UK portal is May 31, 2024.
For assistance, please contact me via my contact page or at elizabeth@elizabethmcmorrowlaw.com.
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