Common Reporting Framework (CRS 2.0)
10/16/2025
Japan has applied the amended CRS since 1 January 2026: digital money is in scope, identification runs to 31 December 2027 and reports are due by 30 April.
10/7/2025
Singapore applies the amended CRS from 1 January 2027 under S 552/2026: who reports, self-certification at opening, Schema 3.0 and the 31 May return.
10/6/2025
The UK has applied the amended CRS since 1 January 2026 under SI 2025/740: HMRC registration, a duty to self-certify, new penalties and the 31 May return.
10/3/2025
What the amended Common Reporting Standard requires of banks and financial institutions from 1 January 2026, step by step: the new data points, TIN rules, penalties, and how to meet them from Day 1.
10/1/2025
CRS 2.0 does not require TIN validation, but a blank TIN can make a self-certification unreliable: the rule, its exceptions and validating at scale.