The UK fulfils its international tax transparency commitments as an OECD member through the International Tax Compliance Regulations 2015, which were updated via the 2025 amendment regulations.
Under the newly implemented Common Reporting Standard (CRS 2.0) framework, the first official UK reporting window begins for the 2026 calendar year. Consequently, MarTrust is required to record, track, and process customer tax residency details on all relevant accounts from 1 January 2026 onwards to satisfy mandatory disclosure rules with HMRC.
What information is reported?
Full legal name
Residential address
Tax residence(s)
Tax Identification Number(s)
Date of birth
Place of birth
Account balance
Whether your account was opened or closed in the reporting year (this affects the due-diligence checks we run; it is not itself sent to HMRC as a standalone data item)