http://www.legislation.gov.uk/uksi/2003/3297/contents

The Reporting of Savings Income Information Regulations 2003

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Statute Law Database

TAXES

2020-04-20

Expert Participation

2012-04-01

These Regulations implement part of Council Directive 2003/48/EC of 3rd June 2003 on taxation of savings income in the form of interest payments (“the Directive”), namely Articles 1 to 8, 15 and 17. The Regulations require information to be reported to the Inland Revenue about savings income paid to, or secured for, an individual resident in another member State in the course of a business or profession. The same is required in respect of some entities resident in other member States.