Does the EUSTD affect customer confidentiality rules?
If your account is held in the Isle of Man, Jersey or Guernsey, the EUSTD won’t have any affect on customer confidentiality unless you choose the exchange of information option. If your account is held in Gibraltar, exchange of information will be provided to the Gibraltar tax authorities. If you hold accounts in both Gibraltar and the Isle of Man, Jersey or Guernsey, exchange of information will apply to all accounts.