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New UK CRS rules explainer: Registration required for UK investment managers by EOY

HMRC envelope, 2025 His Majesty's Revenue and Customs reminding of the date that self-assessment tax returns need to be completed by self-employed companies and individuals.
Photo: Peter Dazeley/Getty Images

Charlotte Sallabank | Katten, Daniel Lewin | Katten

2 min read
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The new rules will apply even if investment managers have no reportable financial accounts.

The International Tax Compliance (Amendment) Regulations 2025 (the 2025 Regulations) introduce a mandatory HMRC registration requirement for UK investment managers and other financial institutions under the Common Reporting Standard (CRS).

All UK investment managers must register with HMRC by December 31, 2025, even if they have no reportable financial accounts. UK investment

The change

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