Validity of Documentation


04.05 – Validity of Documentation

04.05 – Validity of Documentation

A withholding certificate or other documentary evidence, including a self certification, used to establish an account holder’s status will remain valid indefinitely subject to a change in circumstance that results in a change of the account holder’s status.

  1. Is the self-certification valid?

The   self-certification   can   be   provided   in   any   form   but   in   order   for   it to be valid the Standard sets out that it must be signed (or otherwise   positively affirmed, i.e. involving some level of active input or confirmation) by   the Account   Holder,   be   dated ,   and   must   include   the   Account   Holder’s:   name;  residence address; jurisdiction(s) of residence for tax purposes; TIN(s) and   date of   birth.

Com p.   128

04.05 – Validity of Documentation

04.05 – Validity of Documentation

A withholding certificate or other documentary evidence, including a self certification, used to establish an account holder’s status will remain valid indefinitely subject to a change in circumstance that results in a change of the account holder’s status.

142. Is the self-certification valid?

The self-certification can be provided in any form but in order for it to be valid the Standard sets out that it must be signed (or otherwise positively affirmed, i.e. involving some level of active input or confirmation) by the Account Holder, be dated, and must include the Account Holder’s: name; residence address; jurisdiction(s) of residence for tax purposes; TIN(s) and date of birth.
Com p. 128

https://haydonperryman.com/gb/guidance/fatca/04-05/