Change of https://www.gov.uk/government/publications/notice-made-under-regulation-13b-of-the-international-tax-compliance-regulations-2015

Change description : 2026-04-29 12:03:00: This notice has been updated with the following, the ‘arrangements entered into’ has changed from 15 April 2025 to 15 April 2026, ‘when the notice has effect from’ has changed from 13 May 2025 to 12 May 2026, footnote 3 about reporting obligations has been added. [Guidance and regulation]

Showing diff : 2025-04-22 12:07:03.879358582 +00:00..2026-04-29 11:03:53.151078951 +00:00

Guidance

Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015

Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015 which has force of law.

Documents

Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Notice made under regulation 1(3)(b) of the International Tax Compliance Regulations 2015.

Updates to this page

Published 23 April 2024
Last updated 2922 April 20262025 + show all updates
  1. This notice has been updated with the following, the 'arrangements entered into' has changed from 15 April 2025 to 15 April 2026, 'when the notice has effect from' has changed from 13 May 2025 to 12 May 2026, footnote 3 about reporting obligations has been added.

Sign up for emails or print this page

Update history

2026-04-29 12:03
This notice has been updated with the following, the ‘arrangements entered into’ has changed from 15 April 2025 to 15 April 2026, ‘when the notice has effect from’ has changed from 13 May 2025 to 12 May 2026, footnote 3 about reporting obligations has been added.

2025-04-22 13:06
Updated dates in the ‘Notice under regulation 1(3)(b) of the International Tax Compliance Regulations 2015’ document.

2024-04-23 13:12
First published.