About this resource

This factsheet is a practical overview of the CRS process: review financial institutions and accounts, apply due diligence, identify reportable accounts and report prescribed information.

How to use it

Use it as a process summary alongside the detailed IR1048 guide. Retain evidence supporting entity, account-holder and controlling-person classifications.

Related forms and guides

• Automatic exchange of information (IR1033)
• Common Reporting Standard guidance (IR1048)
• DIMS providers, custodians and the CRS (IR1055)

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