The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025
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Change 1
6 Reporting of Information
(1) A UK reporting cryptoasset service provider must, for each calendar year, make a report to HMRC setting out the information in paragraph (2) on or before 31st May following the end of the calendar year. (2) The information is— (a) for a UK reporting cryptoasset service provider within regulation 3(1)(a)(i), the information set out in Section II(A) to (F) of the rules, and (b) for a UK reporting cryptoasset service provider within regulation 3(1)(a)(ii), the information set out in Section II(A) to (F) of the rules, with respect to relevant transactions effectuated through a branch in the United Kingdom.
6 Reporting of Information
(1) A UK reporting cryptoasset service provider must, for each calendar year, make a report to HMRC setting out the information in paragraph (2) on or before 31st May following the end of the calendar year. (2) The information is— (a) for a UK reporting cryptoasset service provider within regulation 3(1)(a)(i), the information set out in Section II(A) to (F) of the rules, and (b) for a UK reporting cryptoasset service provider within regulation 3(1)(a)(ii), the information set out in Section II(A) to (F) of the rules, with respect to relevant transactions effectuated through a branch in the United Kingdom.
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