HM Government of Gibraltar AEOI Portal

Financial Institutions in Gibraltar submit reports for FATCA and CRS via the HM Government of Gibraltar AEOI Portal. Separate reports are required for FATCA and CRS, either by uploading an XML file created using the relevant schema or by entering data manually in the AEOI Portal.

Before submitting reports, organisations are required to enrol with HM Government of Gibraltar AEOI Portal.

FATCA

Financial Institutions can submit FATCA reportable information via the HM Government of Gibraltar AEOI Portal, either by uploading an XML file prepared using the standard FATCA_OECD v2.0 schema, or by manual input on the AEOI portal.

Nil returns

Where Financial Institutions have no reportable accounts, Nil returns are not required.

CRS

Financial Institutions in Gibraltar submit CRS reportable information via the HM Government of Gibraltar AEOI Portal, either by uploading an XML file prepared using the OECD CRS schema or via manual input on the AEOI portal. A separate report is required for each reportable jurisdiction for which the Reporting Financial Institution has reportable accounts.

Nil returns

Where Financial Institutions have no reportable accounts, Nil returns are not required.

CRS reportable jurisdictions

The most recent published list of Reportable jurisdictions is published by the Gibraltar competent authority.