United Kingdom

Europe ⋅ OECD Member ⋅ Fully Adopted and Final Rules

new account self-certification collection start on

1 January 2026

first reportable year

2026

FIRST filing DEADLINE

31 May 2027

REGISTRATION DEADLINE

1 January 2027

Due Diligence Standards

Self-Cert Collection - New Accounts

Must be obtained upon establishing the relationship

Self-Cert Collection - Pre-existing Accounts

Must be collected by 31 December 2026

Record Retention Period

5 years

Local Information Collection and Reporting Requirements

Information Collection Requirements: For UK users, the following TINs are expected to adhere to local format:

- Individuals - National Insurance Number (NINO)
- Companies/LLPs - Company Registration Number (CRN)
- Partnerships/Trusts - Unique Taxpayer Reference (UTR)
- Limited liability partnerships (LLPs) - CRN

Penalty Framework

The UK provides Extensive Penalty information on their webpage IEIM8000620 - Overview of penalties.
Penalties range from £100 per reportable user or person for due diligence, reporting, or notification failures, £300 per reportable user for which transactions continue where no self-cert obtained after deadline, up to £5,000 for serious breaches such as late reporting, record-keeping failures, or failure to provide information, with daily continuing penalties of up to £600 per day where non-compliance persists.

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United Kingdom

United Kingdom

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Official Sources

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