IEIM404500 - Reporting Format
Reporting Format
UK Financial Institutions who want to directly upload their return of Reportable Accounts must submit their returns to HMRC using the UK submission schema. This can be found at –
Automatic Exchange of Information: registering and reporting guidance - Publications - GOV.UK
A Portal to allow reporting to HMRC is hosted on the UK Government Gateway. UK Financial Institutions may submit their returns to HMRC by uploading the data onto the portal using the Reportable Account submission schema.
For Financial Institutions who have few or no Reportable Accounts there is a form based system that allows the Financial Institution to manually enter their Reportable Accounts.
In order to use the Portal Financial Institutions need to register their details to gain access. If they are using a sponsor or third party service provider then this party is able to register the details of the Financial Institution for whom they are reporting and undertake the reporting. Whether there is a sponsor/sponsored entity relationship or the Financial Institution is using a third party service provider the legal responsibility for ensuring that reporting is done remains that of the Financial Institution.
Queries
If you represent a financial institution and need help with the Automatic Exchange of Information (AEOI) and how to submit an AEOI return our helpline can be contacted as follows:
Telephone:
03000 576 748
Opening times:
Monday to Friday: 9am to 4pm
Closed weekends and bank holidays.
Email: [email protected]