Professional bodies express concerns about new AEOI regulation deadline
22 December, 2025
The ATT has joined a number of other professional bodies to express concerns to HMRC about the lack of awareness of the requirement to register trusts and other entities which are considered 'Financial Institutions' for AEOI (Automatic Exchange of Information) - whether or not they have anything to report - by 31 December 2025.
The various bodies wrote to HMRC on 19 December 2025 to ask HMRC for a light tough approach to penalties while trustees urgently work towards compliance.
We will update members as we learn more. If members have any comments or concerns, please let us know on [email protected].