S T A T U T O R Y  I N S T R U M E N T S  
2020 No. 438 
TAXES 
The International Tax Compliance (Amendment) Regulations 
2020 
Made  - - - - 20th April 2020 
Laid before the House of Commons  21st April 2020 
Coming into force  - - 13th May 2020 
The Treasury make these Regulations in exercise of the powers conferred by section 222 of the 
Finance Act 2013( a): 
Citation and commencement 
1.  These Regulations may be cited as the Internationa l Tax Compliance (Amendment) 
Regulations 2020 and come into force on 13th May 2020. 
Amendments to the International Tax Compliance Regulations 2015  
2. —(1) The International Tax Compliance Regulations 2 015( b) are amended as follows. 
(2)  In regulation 1(3)(b)(i), for “16th May 2019” subst itute “19th April 2020”( c). 
(3)  In regulation 3(4A)(a), at the beginning insert “subject to regulation 24(3)”. 
(4)  In regulation 24— 
(a)  in the table in paragraph (2), in the column headed “the CRS”— 
(i)  at the beginning of the entry for “new account” ins ert “subject to paragraph (3)”, and 
(ii)  at the beginning of the entry for “pre-existing acc ount” insert “subject to regulation 
3(4A)(a) and paragraph (3)”, and 
(b)  after paragraph (2) insert— 
“(3) In respect of the accounts listed in paragraph (4)— 
                                                                                                                                            
(a) 2013 c. 29; section 222 was amended by section 50  of the Finance (No. 2) Act 2015 (c. 33) but the am endments are not 
relevant to these Regulations. 
(b) S.I. 2015/878 (referred to in these footnotes as “the principal Regulations”); relevant amending ins truments are S.I. 
2017/598, 2018/490 and 2019/881. 
(c) In accordance with the common reporting standard for automatic exchange of financial account informa tion developed by 
the Organisation for Economic Co-operation and Deve lopment and adopted by the United Kingdom, the Unit ed Kingdom 
exchanges information received from financial insti tutions under the principal Regulations with a terr itory which is a 
“Reportable Jurisdiction” under the CRS and with wh ich the United Kingdom has entered into internation al exchange 
arrangements for that year. Reportable Jurisdictions are identified in a published list available at h ttps://www.gov.uk/hmrc-
internal-manuals/international-exchange-of-information/ieim402340. A hard copy of this list is availab le for inspection at 
the offices of HMRC at 10 South Colonnade, 9th Floor, Canary Wharf, London E14 4PU.