Practical automatic exchange of information (AEOI) guidance

​Compliance notes on CRS and FATCA reporting

This note confirms the information that sh​ould be sh​own in CRS reports prepared by third parties.

Compliance note 1: CRS reporting by third party service providers

Compliance note 2: CRS and FATCA common errors and hallmarks of compliance

Practical CRS guidance notes 

These notes, released on 15 January 2025, replace all previous guidance issued.

Practical guidance for CRS

Practical US FATCA guidance notes

These notes​, released on 15 January 2025, replace all previous guidance issued.

Practical ​guidance for US FATCA

Common errors identified for CRS and US FATCA

These documents list the types of errors​ identified in CRS and US FATCA returns and provides guidance on avoiding them.

Common errors for CRS and FATCA

OECD CRS status message XML schema ​user guide

Field errors​ and resolutions for US FATCA

Guidance for correction and void reports

These notes, released on 8 March 2022, provide help for submitting correction and void CRS reports.

CRS corrections and void guidance

These notes, released on 1 March 2022, provide help for submitting correction and void US FATCA reports.

US FATCA corrections and void guidance

​Queries

You can email us with any questions using the ​email ​address below. 

Email AEOI team​