This Practice Note considers some frequently asked questions in relation to the agreements entered into between the UK and its crown dependencies and overseas territories for the exchange of information on financial accounts, known as Crown Dependency/Overseas Territory (CDOT) Agreements. It deals with reporting of information relating to periods up to the end of 2016, reported in 2017, before CDOT was superseded by the Common Reporting Standard (CRS). This Practice Note was produced in partnership with Ali Kazimi of Hansuke Consulting.
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