STOP PRESS/FORTHCOMING CHANGES: The UK is due to implement the OECD’s Cryptoasset Reporting Framework (CARF) into domestic law with effect from 1 January 2026. The implementing measure is the Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 (SI 2025/744), which was laid before the House of Commons on 25 June 2025. On the same day, HMRC published tax impact and information notes (TIIN) for the measure. HMRC has also published guidance on reporting under the CARF. The government has also introduced legislation amending the domestic law implementing the OECD’s Common Reporting Standard (CRS) and the UK’s obligations under the Intergovernmental Agreement with the US for the implementation of the US Foreign Account Tax Compliance Act (FATCA). The principal legislation is the International Tax Compliance Regulations 2015 (SI 2015/878) and the amending measure is the International Tax Compliance (Amendment) Regulations 2025 (SI 2025/740). The amendments implement the OECD’s 2023 changes to the CRS and introduce other changes ‘to make the UK’s implementation of the rules more

STOP PRESS/FORTHCOMING CHANGES: The UK is due to implement the OECD’s Cryptoasset Reporting Framework (CARF) into domestic law with effect from 1 January 2026. The implementing measure is the Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 (SI 2025/744), which was laid before the House of Commons on 25 June 2025. On the same day, HMRC published tax impact and information notes (TIIN) for the measure. HMRC has also published guidance on reporting under the CARF. The government has also introduced legislation amending the domestic law implementing the OECD’s Common Reporting Standard (CRS) and the UK’s obligations under the Intergovernmental Agreement with the US for the implementation of the US Foreign Account Tax Compliance Act (FATCA). The principal legislation is the International Tax Compliance Regulations 2015 (SI 2015/878) and the amending measure is the International Tax Compliance (Amendment) Regulations 2025 (SI 2025/740). The amendments implement the OECD’s 2023 changes to the CRS and introduce other changes ‘to make the UK’s implementation

STOP PRESS/FORTHCOMING CHANGES: The UK is due to implement the OECD’s Cryptoasset Reporting Framework (CARF) into domestic law with effect from 1 January 2026. The implementing measure is the Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 (SI 2025/744), which was laid before the House of Commons on 25 June 2025. On the same day, HMRC published tax impact and information notes (TIIN) for the measure. HMRC has also published guidance on reporting under the CARF. The government has also introduced legislation amending the domestic law implementing the OECD’s Common Reporting Standard (CRS) and the UK’s obligations under the Intergovernmental Agreement with the US for the implementation of the US Foreign Account Tax Compliance Act (FATCA). The principal legislation is the International Tax Compliance Regulations 2015 (SI 2015/878) and the amending measure is the International Tax Compliance (Amendment) Regulations 2025 (SI 2025/740). The amendments implement the OECD’s 2023 changes to the CRS and introduce other changes ‘to make the UK’s implementation

The Secretary of State must make a deportation order in respect of a foreign criminal, unless one of the statutory exceptions applies.

Dispute Resolution analysis: With effect from 1 May 2015 any unfair prejudice petition issued in the High Court (Rolls Building) for initial hearing before a registrar will be subject to automatic directions.

Framework introduced by the Pensions Act 2008 which requires employers to enrol workers automatically into a pension scheme meeting minimum standards and to pay minimum contribution rates to that scheme on behalf of workers.

Legislative background A UK‑resident trust will fall within the UK’s Automatic Exchange of Information (AEOI) regime primarily via the International Tax Compliance Regulations 2015 (SI 2015/878), as amended (the 'ITC Regulations'), which implement the UK’s obligations under (i) the Common Reporting Standard (CRS) and (ii) the UK‑US FATCA intergovernmental agreement (and related domestic mechanics). The AEOI regime imposes obligations on certain UK Financial Institutions (as defined) to collect and maintain information about the residence, and in the case of the USA the citizenship as well, of individuals and entities for whom they maintain financial accounts. For general information on CRS and FATCA, see Practice Note: Automatic exchange of information—outline. See also Practice Note: FATCA and UK Trusts. This Practice Note summarises the following key issues for trustees of a UK-resident trust to be aware of under the ITC Regulations: • Establishing whether the trust is a Financial Institution, and if so, whether it is a Reporting Financial Institution or a specified Non-reporting Financial Institution, such as a Trustee-Documented Trust • Registering the

Automatic Exchange of Information (AEOI) is a global standard for the systematic sharing of taxpayer financial data between countries to combat tax evasion. A UK‑resident trust will fall within the UK’s AEOI regime primarily via the International Tax Compliance Regulations  2015 (SI 2015/878)), as amended (the 'ITC Regulations'). The ITC Regulations implement the UK’s AEOI obligations under the Common Reporting Standard (CRS) and UK-US FATCA Agreement (FATCA). See Practice Notes: Automatic exchange of information—outline, Automatic exchange of information for UK trustees—key obligations, and FATCA and UK Trusts. HMRC guidance can be found in the International Exchange of Information Manual (IEIM400000). This Checklist serves as a summary of the key issues for trustees to address under the UK’s AEOI regime. Scope and Threshold Question: Does AEOI Apply? • Has the trust’s UK residence status been established for AEOI purposes? • Have is it been confirmed whether the ITC Regulations 2015 apply to the trust (CRS and/or FATCA)? • Is the trust within the scope of AEOI as a potential Financial Institution (FI), or instead a Non-Financial Entity (NFE) under the

Introduction to automatic exchange of information in Malaysia ARCHIVED: This Practice Note has been archived and is not maintained.Malaysia is committed to implementing and adhering to international standards on tax transparency, including the exchange of information on request under comprehensive double tax agreements and the automatic exchange of financial account information (AEOI) under the Common Reporting Standard (CRS) developed by the Organisation for Economic Co-operation and Development (OECD)—see Practice Note: Automatic exchange of information—outline—Global Common Reporting Standard. It is not maintained and for background information only. Malaysia has reached an agreement in substance with the USA to implement the Foreign Account Tax Compliance Act (FATCA), which is based on the Model 1 Intergovernmental Agreement (IGA). Although this agreement has yet to be signed by the parties, Malaysia is still on the US Department of Treasury's IGA list and treated as if there is an IGA in effect. This Practice Note covers the implementation of AEOI rules in Malaysia. It does not cover FATCA. For general

The exchange of information between HMRC and tax authorities in other territories is an essential tool in enabling authorities both to administer and enforce their own taxes, and to tackle avoidance and evasion. The importance of effective exchange of information has increased over the years as international trade barriers have been reduced and capital has become more mobile. The UK has historically exchanged tax-related information on request or spontaneously, but in recent years there has been a shift towards the automatic exchange of information. The US Foreign Account Tax Compliance Act (FATCA) provided a catalyst by requiring the automatic exchange of information regarding US citizens between foreign (ie non-US) financial institutions and the tax authorities of the US. The US and the G5 countries (the UK, France, Germany, Italy and Spain) developed model Inter-Governmental Agreements (IGAs) to assist countries in complying with the demands of FATCA. Based on these model IGAs, the OECD developed the global Common Reporting Standard (CRS) for automatic exchange of information. In parallel with the bilateral IGAs being put in place, the

ARCHIVED: Warning: this is for historical purposes only. This pilot scheme has now ended. Where and when did it apply? The Automatic Pilot Scheme (the Scheme) applied to all claims started on or after 1 October 2009 and ran until 30 September 2012. What was it? The Scheme worked so that in the event of default by a party to file important documents during the proceedings their claim was automatically struck out without any further order of the court. In addition, the Scheme provided that where parties wished to seek a stay of proceedings to explore settlement there was, no automatic strike out but, an automatic order for a stay. It was therefore important to be aware of the circumstances in which the Scheme applied which were where: • all parties requested a stay of the proceedings for a period of one month • any party failed to file an allocation questionnaire • a party failed to file a pre-trial checklist and the case involved one claimant and one defendant and was allocated to

Employers have a duty to: • re-enrol eligible jobholders automatically into an automatic enrolment scheme broadly every three years (where they are not active members of a qualifying scheme on the relevant date) • re-enrol eligible jobholders and non-eligible jobholders automatically into a automatic enrolment scheme immediately in certain circumstances (eg if they cease active membership of a qualifying scheme due to an action of the employer) The date, with effect from which an employer must re-enrol a jobholder automatically, is called the automatic re-enrolment date. Irrespective of the circumstances in which a jobholder is re-enrolled (whether cyclical or immediate), the process of automatic re-enrolment is the same as for auto-enrolment and the employer must follow the same steps set out in law as for auto-enrolment, so that the jobholder becomes an active member with effect from their automatic re-enrolment date. Employers must re-register with the Pensions Regulator to tell the Regulator how they have complied with their automatic re-enrolment duty. The Pensions Regulator has published guidance for employers and professional advisers on the law surrounding automatic