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CRS/FACTO Reporting

Hi All,
Can anyone clarify the process for CRS/FACTO reporting from an overseas country to HMRC UK.

Also, what is the best way to deal with a situation where a CRS/FACTO declaration form has been asked to be filled in by an overseas country where an account is held. However, the 30th September 2018 deadline for disclosure has been surpassed and the self assessment tax form is being filled in the financial next year.

Thanks!!
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