DIMS providers, custodians and the CRS
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DIMS providers, custodians and the CRS
Form Number: IR1055 / Form Code: IR1055
About this resource
This factsheet gives a high-level view of when a DIMS provider, custodian or customer may be a financial institution for CRS purposes.
How to use it
Assess each party’s role and contractual arrangements, determine whether it is a reporting financial institution, and complete any required due diligence and reporting.
Related forms and guides
- Automatic exchange of information (IR1033)
- Common Reporting Standard guidance (IR1048)
- CRS due diligence and reporting obligations (IR1049)
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