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IEIM402240 | Reportable Information: Depository Account

From HM Revenue & Customs · International Exchange of Information Manual

Reportable Information: Depository Account

In addition to the general reporting requirements [see IEIM402000], where the reportable account is a depository account the information to be reported for each reportable period [see IEIM400520 for FATCA and IEIM400580 for CRS] is the gross amount of interest paid or credited to the account during that period.