On 5 January 2024, UK HMRC updated its International Exchange of Information Manual to include the lists of participating and reportable jurisdictions for the 2024 reporting period for the purpose of the automatic exchange of financial account information under the Common Reporting Standard (CRS). With respect to Participating Jurisdictions, the list of jurisdictions for 2024 includes the removal of Moldova, Montenegro, and Uganda as compared to the list for 2023. With respect to Reportabl…