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DIMS providers, Custodians and the CRS (IR1055)

Use this factsheet to consider whether you have obligations under the Common Reporting Standard (CRS) if you’re a:

  • Discretionary Investment Management Services (DIMS) provider
  • Custodian used by a DIMS provider, or
  • Customer of a DIMS provider.

It covers guidance as to whether:

  • you are an Investment Adviser/Manager (DIMS provider)
  • you are a financial institution (FI) for CRS purposes, and  
  • the Custodian or DIMS provider have CRS due diligence obligations.