Common Reporting Standard

ACF offers these materials (which can be accessed from the list below), to help charities understand and fulfil their obligations under the Common Reporting Standard regime (CRS), also known as the Automatic Exchange of Information (AEOI):

We are grateful to Charity Finance Group (CFG) for their co-production of these materials.



Please note that ACF and CFG have tried to ensure that all information we provided on these pages is correct at the time we included it. We apologise for any errors. We do not guarantee the accuracy of these pages and any visitor using information contained in them does so entirely at their own risk.

This page also contains links to other websites operated by third parties. ACF does not accept any liability over the content of these third party sites and the existence of these links does not constitute an endorsement of such websites.

Any guidance provided on this page is not intended to replace professional advice and in case of doubt, please consult an appropriately qualified professional adviser. In no event will ACF or CFG be liable for any damages whatsoever arising out of or related to this guidance.

Full HMRC guidance can be found using the links below. If you are in any doubt about your status or obligations under CRS you should seek professional advice or contact HMRC.

HMRC guidance for charities 

HMRC guidance on the protection of human rights

HMRC general guidance on the Common Reporting Standard

OECD information on the Common Reporting Standard