Guide to GATCA updated


Screen Shot 2015-03-06 at 21.26.04The following updates have been made in the latest edition (1.9):

Changes made in this edition:

  • Update on ‘Nil Returns’ – Page 14
  • Update on Reporting deadlines – Cayman Islands, Bermuda, BVI and Ireland – Page 12
  • Updated Reporting Milestone Dates – Page 11
  • Reduction in the types of UK Financial Institutions – Page 482
  • Added a link to Directive 2014/107/EU (informally ‘DAC2’ or ‘EU FATCA’) in “Supporting Documents” Section – Page 561
  • Added link to First Report of the Commission AEFI expert group on the implementation of Directive 2014/107/EU for automatic exchange of financial account information Page 561