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Notification letter required for adviser’s clients.
HMRC has produced a notification letter for advisers who provide clients with financial advice or services about overseas income or assets. Financial institutions that refer clients to another one for an overseas account will also need to send them the letter.
More information is in HMRC’s International Exchange of Information Manual. It also explains how to identify clients depending on whether the provider is a tax adviser or a financial institution.
Charities need not send the letter to clients.
