Two weeks before the first OECD Common Reporting Standard (CRS) reporting deadline of  May 31, Barbados, Curacao, and Niue and Trinidad and Tobago have been withdrawn from the OECD list of reportable jurisdictions for 2017, and have been moved to the list of reportable jurisdictions for 2018.

The following are now the Reportable Jurisdictions for the 2017 reporting year, in respect of 2016 reportable accounts:

1. Austria,
2. Argentina,
3. Belgium,
4. Bulgaria,
5. Colombia,
6. Croatia,
7. Cyprus,
8. Czech Republic,
9. Denmark,
10. Estonia,
11. Faroe Islands,
12. Finland,
13. France,
14. Germany,
15. Gibraltar,
16. Greece,
17. Greenland,
18. Guernsey,
19. Hungary,
20. Iceland,
21. India,
22. Ireland,
23. Isle of Man,
24. Italy,
25. Jersey,
26. Korea,
27. Latvia,
28. Liechtenstein,
29. Lithuania,
30. Luxembourg,
31. Malta,
32. Mexico,
33. Montserrat,
34. Netherlands,
35. Norway,
36. Poland,
37. Portugal,
38. Romania,
39. San Marino,
40. Seychelles,
41. Slovakia,
42. Slovenia,
43. South Africa,
44. Spain,
45. Sweden, and
46. the UK.

The UK tax authority is advising financial institutions that have already compiled their files to submit them anyway if they are unable to remove data on financial accounts for the four jurisdictions that have been withdrawn from the 2017 OECD list, until 2018.

Sources

• HMRC