Amendments to the CRS

From 1 April 2026, the CRS due diligence and reporting requirements change.

Indirect investments in crypto-assets through derivatives and investment vehicles, specified electronic money products, and central bank digital currencies, are now captured under the CRS. There are also changes to strengthen the due diligence and reporting requirements.

We have updated our guidance, including the changes to due diligence and reporting requirements.

This guidance is specific for CRS period ending 31 March 2027 and onwards.