SolvedIEIM8000400 | Due Diligence guidance
From HM Revenue & Customs · International Exchange of Information Manual
Contents11 entries
- IEIM8000410Introduction
- IEIM8000420Who is required to undertake due diligence and reporting obligations
- IEIM8000430The requirement to collect a self-certificate
- IEIM8000435Identifying reportable users and reportable persons
- IEIM8000440Required Content in self-certificates
- IEIM8000445Tax Identification Number (TIN)
- IEIM8000450Validation of self-certificates
- IEIM8000460Change of circumstances
- IEIM8000470Self-certificates – time limits
- IEIM8000475Valid self-certificate not obtained
- IEIM8000480Notification to reportable users and reportable persons