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»Ê¹ÚÌåÓýapp information that must be reported is set out in Rule 2.3 of the OECD MDR Model Rules.

(a) »Ê¹ÚÌåÓýapp name, address, jurisdiction(s) and TIN(s) of tax residence of the following persons;

(i) »Ê¹ÚÌåÓýapp person making the disclosure;

(ii) any Client of that person in respect of that Arrangement or Structure (separately identifying any Client that is a Reportable Taxpayer, including the date of birth of such persons.);

(iii) any actual user of a CRS Avoidance Arrangement or Beneficial Owner of an Opaque Offshore Structure;

(iv) any person that is an Intermediary with respect to that Arrangement or Structure (other than the person making the disclosure).

(b) »Ê¹ÚÌåÓýapp details of that CRS Avoidance Arrangement or Opaque Offshore Structure including;

(i) in respect of a CRS Avoidance Arrangement, a factual description of those features of the Arrangement that are designed to have, marketed as having or have the effect of, circumventing the CRS legislation.

(ii) in respect of an Opaque Offshore Structure, a factual description of those features that have the effect of not allowing the accurate determination of the Reportable Taxpayer’s Beneficial Ownership or creating the appearance that the Reportable Taxpayer is not a Beneficial Owner of the Passive Offshore Vehicle; and

(c) »Ê¹ÚÌåÓýapp jurisdiction or jurisdictions where the CRS Avoidance Arrangement or Opaque Offshore Structure has been made available for implementation;

to the extent such information is within the knowledge, possession or control of the person providing the disclosure.

In the case of UK reportable taxpayers and intermediaries, their tax identification number (TIN) will be their Unique Taxpayer Reference (UTR) or their National Insurance number (NINO).