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How is FATCA/ CRS applicable in the UK?

In the UK, The International Tax Compliance Regulations requires Financial Institutions to carry out the due diligence and reporting obligations set out in the “relevant agreements”, which include the agreement reached between the United Kingdom and the United States to improve international tax compliance and to implement FATCA, and arrangements entered into by the United Kingdom with any other territories for the exchange of tax information for the purposes of the adoption and implementation of the Common Reporting Standard (CRS).

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