Guidance

Full UK HMRC Guidance on CDOT, FATCA and the Automatic Exchange of Financial Information – pdf: HMRC 2015.09.14

Automatic Exchange of Financial Information:

0 Purpose and Status of this Guidance https://haydonperryman.com/gb/guidance/dac/aeim000000/
100000 Introduction https://haydonperryman.com/gb/guidance/dac/aeim100000/
100020 Background – Automatic Exchange of Financial Account Information https://haydonperryman.com/gb/guidance/dac/aeim100020/
100040 Background – Foreign Account Tax Compliance Act (FATCA) https://haydonperryman.com/gb/guidance/dac/aeim100040/
100060 Background – The Crown Dependencies and Overseas Territories Agreements (CDOT) https://haydonperryman.com/gb/guidance/dac/aeim100060/
100080 Background – The Common Reporting Standard (CRS) https://haydonperryman.com/gb/guidance/dac/aeim100080/
100100 Background – EU Directive on Administrative Cooperation (the DAC) https://haydonperryman.com/gb/guidance/dac/aeim100100/
100120 How the Automatic Exchange Legislation Works https://haydonperryman.com/gb/guidance/dac/aeim100120/
100140 The Wider Approach https://haydonperryman.com/gb/guidance/dac/aeim100140/
100500 Timetable: Effective dates for agreements https://haydonperryman.com/gb/guidance/dac/aeim100500/
100520 Timetable: Reporting: FATCA https://haydonperryman.com/gb/guidance/dac/aeim100520/
100540 Timetable: Reporting: CDOT https://haydonperryman.com/gb/guidance/dac/aeim100540/
100580 Timetable: Reporting: DAC/CRS https://haydonperryman.com/gb/guidance/dac/aeim100580/
100600 Financial Institutions https://haydonperryman.com/gb/guidance/dac/aeim100600/
100620 Financial Institutions: UK Financial Institutions https://haydonperryman.com/gb/guidance/dac/aeim100620/
100630 Financial Institutions: Holding Companies and Treasury Centres https://haydonperryman.com/gb/guidance/dac/aeim100630/
100640 Financial Institutions: Custodial Institutions https://haydonperryman.com/gb/guidance/dac/aeim100640/
100660 Financial Institutions: Custodial Institutions: Execution Only Broker https://haydonperryman.com/gb/guidance/dac/aeim100660/
100680 Financial Institutions: Custodial Institutions: Central Securities Depository https://haydonperryman.com/gb/guidance/dac/aeim100680/
100700 Financial Institutions: Custodial Institutions: Trusts https://haydonperryman.com/gb/guidance/dac/aeim100700/
100720 Financial Institutions: Custodial Institutions: Fund Nominees https://haydonperryman.com/gb/guidance/dac/aeim100720/
100740 Financial Institutions: Depository Institutions https://haydonperryman.com/gb/guidance/dac/aeim100740/
100760 Financial Institutions: Investment Entities https://haydonperryman.com/gb/guidance/dac/aeim100760/
100780 Financial Institutions: Investment Entities: Examples https://haydonperryman.com/gb/guidance/dac/aeim100780/
100800 Financial Institutions: Investment Entities: Trusts https://haydonperryman.com/gb/guidance/dac/aeim100800/
100820 Financial Institutions: Investment Entities: Trust: Trusts Managed by a Financial Institution https://haydonperryman.com/gb/guidance/dac/aeim100820/
100840 Financial Institutions: Specified Insurance Company https://haydonperryman.com/gb/guidance/dac/aeim100840/
100860 Financial Institutions: Partnerships https://haydonperryman.com/gb/guidance/dac/aeim100860/
100880 Financial Institutions: Personal Investment Company https://haydonperryman.com/gb/guidance/dac/aeim100880/
100900 Financial Institutions: Securitisation Vehicles https://haydonperryman.com/gb/guidance/dac/aeim100900/
100920 Financial Institutions: Non-Reporting Financial Institutions https://haydonperryman.com/gb/guidance/dac/aeim100920/
100930 Financial Institutions: Non-Reporting Financial Institutions: Owner Documented Financial Institutions https://haydonperryman.com/gb/guidance/dac/aeim100930/
100940 Financial Institutions: Non-Reporting Financial Institutions: Trustee- Documented Trusts https://haydonperryman.com/gb/guidance/dac/aeim100940/
100960 Financial Institutions: Non-Reporting Financial Institutions: Non-Profit Organisations https://haydonperryman.com/gb/guidance/dac/aeim100960/
101500 Financial Accounts https://haydonperryman.com/gb/guidance/dac/aeim101500/
101520 Financial Accounts: Reportable Accounts https://haydonperryman.com/gb/guidance/dac/aeim101520/
101540 Financial Accounts: Depository Accounts https://haydonperryman.com/gb/guidance/dac/aeim101540/
101580 Financial Accounts: Custodial Accounts https://haydonperryman.com/gb/guidance/dac/aeim101580/
101600 Financial Accounts: Custodial Accounts: Collateral https://haydonperryman.com/gb/guidance/dac/aeim101600/
101640 Financial Accounts: Cash Value Insurance Contract https://haydonperryman.com/gb/guidance/dac/aeim101640/
101660 Financial Accounts: Cash Value Insurance Contract: Examples https://haydonperryman.com/gb/guidance/dac/aeim101660/
101680 Financial Accounts: Annuity Contracts https://haydonperryman.com/gb/guidance/dac/aeim101680/
101700 Financial Accounts: Equity or Debt Interest in an Investment Entity https://haydonperryman.com/gb/guidance/dac/aeim101700/
101720 Financial Accounts: Excluded Accounts https://haydonperryman.com/gb/guidance/dac/aeim101720/
101760 Financial Accounts: Excluded Accounts: Retirement & Pension Accounts https://haydonperryman.com/gb/guidance/dac/aeim101760/
101780 Financial Accounts: Excluded Accounts: Retirement & Pension Accounts: Cross Border Pensions https://haydonperryman.com/gb/guidance/dac/aeim101780/
101800 Financial Accounts: Excluded Accounts: Retirement & Pension Accounts: ‘Holloway’ Contracts https://haydonperryman.com/gb/guidance/dac/aeim101800/
101820 Financial Accounts: Excluded Accounts: Other Tax Favoured Accounts and Products https://haydonperryman.com/gb/guidance/dac/aeim101820/
101840 Financial Accounts: Excluded Accounts: Estate Accounts https://haydonperryman.com/gb/guidance/dac/aeim101840/
101860 Financial Accounts: Excluded Accounts: Escrow Accounts https://haydonperryman.com/gb/guidance/dac/aeim101860/
101880 Financial Accounts: Excluded Accounts: Depository Accounts with Unreturned Overpayments https://haydonperryman.com/gb/guidance/dac/aeim101880/
101900 Financial Accounts: Excluded Accounts: Low Value Dormant Accounts https://haydonperryman.com/gb/guidance/dac/aeim101900/
102000 Reportable Information: General Requirements https://haydonperryman.com/gb/guidance/dac/aeim102000/
102020 Reportable Information: Address https://haydonperryman.com/gb/guidance/dac/aeim102020/
102040 Reportable Information: Taxpayer Identification Number https://haydonperryman.com/gb/guidance/dac/aeim102040/
102060 Reportable Information: Jurisdiction https://haydonperryman.com/gb/guidance/dac/aeim102060/
102080 Reportable Information: Account Number https://haydonperryman.com/gb/guidance/dac/aeim102080/
102100 Reportable Information: Reporting Financial Institution https://haydonperryman.com/gb/guidance/dac/aeim102100/
102120 Reportable Information: Account Balance or Value https://haydonperryman.com/gb/guidance/dac/aeim102120/
102140 Reportable Information: Account Balance or Value: Joint Accounts https://haydonperryman.com/gb/guidance/dac/aeim102140/
102160 Reportable Information: Account Balance or Value: Multiple Jurisdictions https://haydonperryman.com/gb/guidance/dac/aeim102160/
102170 Reportable Information: Account Closure https://haydonperryman.com/gb/guidance/dac/aeim102170/
102180 Reportable Information: Place and Date of Birth https://haydonperryman.com/gb/guidance/dac/aeim102180/
102200 Reportable Information: Custodial Accounts https://haydonperryman.com/gb/guidance/dac/aeim102200/
102220 Reportable Information: Custodial Accounts: Gross Proceeds https://haydonperryman.com/gb/guidance/dac/aeim102220/
102240 Reportable Information: Depository Accounts https://haydonperryman.com/gb/guidance/dac/aeim102240/
102260 Reportable Information: Other Accounts https://haydonperryman.com/gb/guidance/dac/aeim102260/
102280 Reportable Information: Currency https://haydonperryman.com/gb/guidance/dac/aeim102280/
102300 Reportable Information: Paper and Electronic Records https://haydonperryman.com/gb/guidance/dac/aeim102300/
102320 Reportable Information: Reasonable Efforts to Obtain https://haydonperryman.com/gb/guidance/dac/aeim102320/
102340 Reportable Information: Reportable Jurisdictions https://haydonperryman.com/gb/guidance/dac/aeim102340/
102500 Due Diligence: General Requirements https://haydonperryman.com/gb/guidance/dac/aeim102500/
102505 Due Diligence: General Requirements: Requirement to Notify Account Holders https://haydonperryman.com/gb/guidance/dac/aeim102505/
102520 Due Diligence: General Requirements: Identifying Reportable Accounts https://haydonperryman.com/gb/guidance/dac/aeim102520/
102540 Due Diligence: General Requirements: Identifying Reportable Accounts: Examples https://haydonperryman.com/gb/guidance/dac/aeim102540/
102560 Due Diligence: General Requirements: Date for Determining Balance or Value https://haydonperryman.com/gb/guidance/dac/aeim102560/
102565 Due Diligence: General Requirements: Thresholds https://haydonperryman.com/gb/guidance/dac/aeim102565/
102570 Due Diligence: General Requirements: Thresholds: Elections and Processes https://haydonperryman.com/gb/guidance/dac/aeim102570/
102580 Due Diligence: General Requirements: Date for Determining the Balance or Value https://haydonperryman.com/gb/guidance/dac/aeim102580/
102600 Due Diligence: General Requirements: Reliance on Service Providers https://haydonperryman.com/gb/guidance/dac/aeim102600/
102620 Due Diligence: General Requirements: Alternative Procedures for Pre-Existing Accounts https://haydonperryman.com/gb/guidance/dac/aeim102620/
102640 Due Diligence: Pre-Existing Individual Accounts https://haydonperryman.com/gb/guidance/dac/aeim102640/
102660 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts https://haydonperryman.com/gb/guidance/dac/aeim102660/
102680 Due Diligence: Pre-existing Individual Accounts: Lower Value Accounts: Residence Address Test https://haydonperryman.com/gb/guidance/dac/aeim102680/
102700 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Residence Address Definition https://haydonperryman.com/gb/guidance/dac/aeim102700/
102720 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Current Residence Address https://haydonperryman.com/gb/guidance/dac/aeim102720/
102740 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Residence Address: Dormant Accounts https://haydonperryman.com/gb/guidance/dac/aeim102740/
102760 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Residence Address Based on Documentary Evidence https://haydonperryman.com/gb/guidance/dac/aeim102760/
102780 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search https://haydonperryman.com/gb/guidance/dac/aeim102780/
102800 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search: Resident of a Reportable Jurisdiction https://haydonperryman.com/gb/guidance/dac/aeim102800/
102820 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search: Unambiguous United States Place of Birth https://haydonperryman.com/gb/guidance/dac/aeim102820/
102840 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search: Mailing or Residence Address https://haydonperryman.com/gb/guidance/dac/aeim102840/
102860 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Records Search: Qualified Intermediaries (FATCA) https://haydonperryman.com/gb/guidance/dac/aeim102860/
102880 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search: Curing Indicia https://haydonperryman.com/gb/guidance/dac/aeim102880/
102900 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts https://haydonperryman.com/gb/guidance/dac/aeim102900/
102920 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Electronic Record Search https://haydonperryman.com/gb/guidance/dac/aeim102920/
102940 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Paper Record Search https://haydonperryman.com/gb/guidance/dac/aeim102940/
102960 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Paper Record Search: FATCA Exemption https://haydonperryman.com/gb/guidance/dac/aeim102960/
102980 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Paper Record Search: Relationship Manager Enquiry https://haydonperryman.com/gb/guidance/dac/aeim102980/
103000 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Relationship Manager Inquiry: Examples https://haydonperryman.com/gb/guidance/dac/aeim103000/
103020 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Change of Circumstance https://haydonperryman.com/gb/guidance/dac/aeim103020/
103040 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Hold Mail or In-Care-Of Address Only https://haydonperryman.com/gb/guidance/dac/aeim103040/
103060 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Lower Value Account Becomes High Value https://haydonperryman.com/gb/guidance/dac/aeim103060/
103080 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Effect of Finding Indicia https://haydonperryman.com/gb/guidance/dac/aeim103080/
103100 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Undocumented Account https://haydonperryman.com/gb/guidance/dac/aeim103100/
103120 Due Diligence: New Individual Accounts https://haydonperryman.com/gb/guidance/dac/aeim103120/
103140 Due Diligence: New Individual Accounts: Self-Certification https://haydonperryman.com/gb/guidance/dac/aeim103140/
103160 Due Diligence: New Individual Accounts: Self-Certification: Examples https://haydonperryman.com/gb/guidance/dac/aeim103160/
103180 Due Diligence: New Individual Accounts: Self-Certification: Incorrect or Unreliable https://haydonperryman.com/gb/guidance/dac/aeim103180/
103200 Due Diligence: New Individual Accounts: Self-Certification: Change of Circumstances https://haydonperryman.com/gb/guidance/dac/aeim103200/
103220 Due Diligence: Entity Accounts https://haydonperryman.com/gb/guidance/dac/aeim103220/
103225 Due Diligence: Entity Accounts: Investment Entity with Regularly Traded Securities https://haydonperryman.com/gb/guidance/dac/aeim103225/
103240 Due Diligence: Entity Accounts: Pre-Existing Accounts https://haydonperryman.com/gb/guidance/dac/aeim103240/
103260 Due Diligence: Entity Accounts: Pre-Existing Accounts: Threshold Exemption https://haydonperryman.com/gb/guidance/dac/aeim103260/
103280 Due Diligence: Entity Accounts: Pre-Existing Accounts: Reportable Accounts https://haydonperryman.com/gb/guidance/dac/aeim103280/
103300 Due Diligence: Entity Accounts: Pre-Existing Accounts: Review Procedure for Account Holders https://haydonperryman.com/gb/guidance/dac/aeim103300/
103320 Due Diligence: Entity Accounts: Pre-Existing Accounts: Review Procedure for Account Holders: Available Information https://haydonperryman.com/gb/guidance/dac/aeim103320/
103340 Due Diligence: Entity Accounts: Pre-Existing Accounts: Review Procedure for Account Holders: Self-Certification https://haydonperryman.com/gb/guidance/dac/aeim103340/
103360 Due Diligence: Entity Accounts: Pre-Existing Accounts: Review Procedure for Account Holders: Self-Certification as a Financial Institution https://haydonperryman.com/gb/guidance/dac/aeim103360/
103380 Due Diligence: Entity Accounts: Pre-Existing Accounts: Review Procedure for Account Holders: Self-Certification as a NFE https://haydonperryman.com/gb/guidance/dac/aeim103380/
103400 Due Diligence: Entity Accounts: Review Procedure for Controlling Persons https://haydonperryman.com/gb/guidance/dac/aeim103400/
103420 Due Diligence: Entity Accounts: New Accounts https://haydonperryman.com/gb/guidance/dac/aeim103420/
103440 Due Diligence: Entity Accounts: Determining Whether the Entity is a Reportable Person https://haydonperryman.com/gb/guidance/dac/aeim103440/
103460 Due Diligence: Entity Accounts: Jurisdiction of Residence https://haydonperryman.com/gb/guidance/dac/aeim103460/
103480 Due Diligence: Entity Accounts: Account held by Passive NFE with one or more Controlling Persons that are Reportable Persons https://haydonperryman.com/gb/guidance/dac/aeim103480/
103490 Due Diligence: Special Rules: Reliance on Self-Certifications and Documentary Evidence https://haydonperryman.com/gb/guidance/dac/aeim103490/
103500 Due Diligence: Special Rules: Reliance on Self-Certifications and Documentary Evidence: Reason to Know https://haydonperryman.com/gb/guidance/dac/aeim103500/
103520 Due Diligence: Special Rules: Limits on Reason to Know: Examples https://haydonperryman.com/gb/guidance/dac/aeim103520/
103540 Due Diligence: Special Rules: Alternative Procedures for Cash Value Insurance Contracts and Annuity Contracts https://haydonperryman.com/gb/guidance/dac/aeim103540/
103560 Due Diligence: Special Rules: Account Balance Aggregation and Currency Rules https://haydonperryman.com/gb/guidance/dac/aeim103560/

FATCA

1.0 Background https://haydonperryman.com/gb/guidance/fatca/01-00/
1.1 The purpose of these Guidance notes https://haydonperryman.com/gb/guidance/fatca/01-01/
1.2 Scope of FATCA https://haydonperryman.com/gb/guidance/fatca/01-02/
1.3 Interaction with US Regulations https://haydonperryman.com/gb/guidance/fatca/01-03/
2.0 Financial Institutions https://haydonperryman.com/gb/guidance/fatca/02-00/
2.1 Introduction https://haydonperryman.com/gb/guidance/fatca/02-01/
2.2 UK Financial Institutions (UKFIs) https://haydonperryman.com/gb/guidance/fatca/02-02/
2.3 Subsidiaries and Branches https://haydonperryman.com/gb/guidance/fatca/02-03/
2.4 Related Entities https://haydonperryman.com/gb/guidance/fatca/02-04/
2.5 Non-Participating Financial Institutions (NPFIs) https://haydonperryman.com/gb/guidance/fatca/02-05/
2.6 Non-Financial Foreign Entities (NFFEs) https://haydonperryman.com/gb/guidance/fatca/02-06/
2.7 Exempt Beneficial Owners https://haydonperryman.com/gb/guidance/fatca/02-07/
2.8 UK Government or UK Governmental Organisations https://haydonperryman.com/gb/guidance/fatca/02-08/
2.9 Central Banks https://haydonperryman.com/gb/guidance/fatca/02-09/
2.10 International Organisations https://haydonperryman.com/gb/guidance/fatca/02-10/
2.11 Retirement Funds https://haydonperryman.com/gb/guidance/fatca/02-11/
2.12 Deemed Compliant Financial Institutions https://haydonperryman.com/gb/guidance/fatca/02-12/
2.13 Local Client Base Financial Institutions https://haydonperryman.com/gb/guidance/fatca/02-13/
2.14 US Regulations Exemptions available to UK Financial Institutions https://haydonperryman.com/gb/guidance/fatca/02-14/
2.15 Registered Deemed Compliant Financial Institutions https://haydonperryman.com/gb/guidance/fatca/02-15/
2.16 Non-reporting members of Participating Foreign Financial Institution Groups https://haydonperryman.com/gb/guidance/fatca/02-16/
2.17 Qualified Collective Investment Vehicles https://haydonperryman.com/gb/guidance/fatca/02-17/
2.18 Restricted Funds https://haydonperryman.com/gb/guidance/fatca/02-18/
2.19 Qualified credit card issuers https://haydonperryman.com/gb/guidance/fatca/02-19/
2.20 Sponsored Investment Entities https://haydonperryman.com/gb/guidance/fatca/02-20/
2.21 Certified Deemed Compliant Financial Institutions https://haydonperryman.com/gb/guidance/fatca/02-21/
2.22 Non-Registering local bank https://haydonperryman.com/gb/guidance/fatca/02-22/
2.23 Financial Institutions with only Low Value Accounts https://haydonperryman.com/gb/guidance/fatca/02-23/
2.24 Sponsored closely held Investment Vehicles https://haydonperryman.com/gb/guidance/fatca/02-24/
2.25 Owner Documented Foreign Financial Institutions https://haydonperryman.com/gb/guidance/fatca/02-25/
2.25(a) Limited Life Debt Investment Vehicles https://haydonperryman.com/gb/guidance/fatca/02-25a/
2.25(b) Excepted Inter-affiliate FIs https://haydonperryman.com/gb/guidance/fatca/02-25b/
2.26 Depository Institution https://haydonperryman.com/gb/guidance/fatca/02-26/
2.27 Custodial Institution https://haydonperryman.com/gb/guidance/fatca/02-27/
2.28 Investment Entity https://haydonperryman.com/gb/guidance/fatca/02-28/
2.28(a) Investment Advisers and Investment Managers https://haydonperryman.com/gb/guidance/fatca/02-28a/
2.29 Specified Insurance Company https://haydonperryman.com/gb/guidance/fatca/02-29/
2.30 Holding Companies and Treasury Centres of Financial Groups https://haydonperryman.com/gb/guidance/fatca/02-30/
2.31 Collective Investment Schemes https://haydonperryman.com/gb/guidance/fatca/02-31/
2.32 Platforms and other distributors of funds https://haydonperryman.com/gb/guidance/fatca/02-32/
2.33 Fund Nominees – Distributors in chain of legal ownership https://haydonperryman.com/gb/guidance/fatca/02-33/
2.34 Advisory only distributors https://haydonperryman.com/gb/guidance/fatca/02-34/
2.35 Identification and reporting on interest in a Collective Investment Scheme https://haydonperryman.com/gb/guidance/fatca/02-35/
2.36 Trusts https://haydonperryman.com/gb/guidance/fatca/02-36/
2.37 Partnerships https://haydonperryman.com/gb/guidance/fatca/02-37/
2.38 Central Securities Depository https://haydonperryman.com/gb/guidance/fatca/02-38/
2.39 Personal Investment Companies https://haydonperryman.com/gb/guidance/fatca/02-39/
2.40 Securitisation Vehicles https://haydonperryman.com/gb/guidance/fatca/02-40/
2.41 Direct Reporting NFFEs and Sponsored Direct Reporting NFFEs https://haydonperryman.com/gb/guidance/fatca/02-41/
3.0 Financial Accounts https://haydonperryman.com/gb/guidance/fatca/03-00/
3.1 Introduction https://haydonperryman.com/gb/guidance/fatca/03-01/
3.2 Account Holders https://haydonperryman.com/gb/guidance/fatca/03-02/
3.3 Depository Account https://haydonperryman.com/gb/guidance/fatca/03-03/
3.4 Custodial Account https://haydonperryman.com/gb/guidance/fatca/03-04/
3.5 Insurance Contract https://haydonperryman.com/gb/guidance/fatca/03-05/
3.6 Cash Value Insurance Contract https://haydonperryman.com/gb/guidance/fatca/03-06/
3.7 Annuity Contract https://haydonperryman.com/gb/guidance/fatca/03-07/
3.8 An Equity or Debt Interest in an Investment Entity https://haydonperryman.com/gb/guidance/fatca/03-08/
3.9 An Equity or Debt Interest in a Holding Company or Treasury Centre of a Financial Group https://haydonperryman.com/gb/guidance/fatca/03-09/
3.10 Debt or Equity Interests regularly traded on an established securities market https://haydonperryman.com/gb/guidance/fatca/03-10/
3.11 Products exempt from being Financial Accounts https://haydonperryman.com/gb/guidance/fatca/03-11/
3.12 Retirement Accounts and Products https://haydonperryman.com/gb/guidance/fatca/03-12/
3.13 Certain Other Tax Favoured Accounts or Products https://haydonperryman.com/gb/guidance/fatca/03-13/
3.14 Accounts of Deceased Persons https://haydonperryman.com/gb/guidance/fatca/03-14/
3.15 Intermediary Account (Escrow accounts) https://haydonperryman.com/gb/guidance/fatca/03-15/
3.16 Undesignated/Designated Accounts https://haydonperryman.com/gb/guidance/fatca/03-16/
3.17 Segregated Accounts https://haydonperryman.com/gb/guidance/fatca/03-17/
3.18 Dormant Accounts https://haydonperryman.com/gb/guidance/fatca/03-18/
3.19 Rollovers https://haydonperryman.com/gb/guidance/fatca/03-19/
3.20 Syndicated Loans https://haydonperryman.com/gb/guidance/fatca/03-20/
3.21 Electronic Money Issuers https://haydonperryman.com/gb/guidance/fatca/03-21/
4.0 Due Diligence https://haydonperryman.com/gb/guidance/fatca/04-00/
4.1 General Requirements https://haydonperryman.com/gb/guidance/fatca/04-01/
4.2 Acceptable Documentary Evidence https://haydonperryman.com/gb/guidance/fatca/04-02/
4.3 Withholding Certificates https://haydonperryman.com/gb/guidance/fatca/04-03/
4.4 Non-IRS forms for individuals https://haydonperryman.com/gb/guidance/fatca/04-04/
4.5 Validity of Documentation https://haydonperryman.com/gb/guidance/fatca/04-05/
4.6 Retention of Documentary Evidence https://haydonperryman.com/gb/guidance/fatca/04-06/
4.7 Document sharing https://haydonperryman.com/gb/guidance/fatca/04-07/
4.8 Self Certification https://haydonperryman.com/gb/guidance/fatca/04-08/
4.9 Confirming the Reasonableness of Self Certification https://haydonperryman.com/gb/guidance/fatca/04-09/
4.10 Self Certification for New Individual Accounts https://haydonperryman.com/gb/guidance/fatca/04-10/
4.11 Self Certification for Pre-existing Individual Accounts https://haydonperryman.com/gb/guidance/fatca/04-11/
4.12 Self Certification for New Entity Accounts https://haydonperryman.com/gb/guidance/fatca/04-12/
4.13 Self Certification for Pre-existing Entity Accounts https://haydonperryman.com/gb/guidance/fatca/04-13/
4.14 Aggregation https://haydonperryman.com/gb/guidance/fatca/04-14/
4.15 Aggregation of Sponsored funds https://haydonperryman.com/gb/guidance/fatca/04-15/
4.16 Currency Conversion https://haydonperryman.com/gb/guidance/fatca/04-16/
4.17 Tax Identification Numbers (TINs) https://haydonperryman.com/gb/guidance/fatca/04-17/
4.18 Change of Circumstance https://haydonperryman.com/gb/guidance/fatca/04-18/
4.18(a) Assignment or Sale of Cash Value Insurance Contract https://haydonperryman.com/gb/guidance/fatca/04-18a/
4.19 Mergers or Bulk Acquisitions of accounts https://haydonperryman.com/gb/guidance/fatca/04-19/
4.20 Arrangements for establishing tax residency https://haydonperryman.com/gb/guidance/fatca/04-20/
4.21 Information maintained for regulatory or customer relationship purposes https://haydonperryman.com/gb/guidance/fatca/04-21/
5.0 Pre-existing Individual Accounts https://haydonperryman.com/gb/guidance/fatca/05-00/
5.1 Threshold Exemptions that apply to Pre-existing Individual Accounts https://haydonperryman.com/gb/guidance/fatca/05-01/
5.2 Pre-existing Cash Value Insurance Contracts or Annuity Contracts unable to be sold to US residents https://haydonperryman.com/gb/guidance/fatca/05-02/
5.3 Reportable Accounts https://haydonperryman.com/gb/guidance/fatca/05-03/
5.4 Lower Value Accounts https://haydonperryman.com/gb/guidance/fatca/05-04/
5.5 Electronic Searches and Lower Value Accounts https://haydonperryman.com/gb/guidance/fatca/05-05/
5.6 Identification of the account holder as a US citizen or resident https://haydonperryman.com/gb/guidance/fatca/05-06/
5.7 Unambiguous US Place of Birth https://haydonperryman.com/gb/guidance/fatca/05-07/
5.8 Current US mailing address/residence address https://haydonperryman.com/gb/guidance/fatca/05-08/
5.9 One or more US telephone numbers associated with the account https://haydonperryman.com/gb/guidance/fatca/05-09/
5.10 Standing Instructions to transfer funds to an account maintained in the US https://haydonperryman.com/gb/guidance/fatca/05-10/
5.11 Effective Power of Attorney or Signatory Authority https://haydonperryman.com/gb/guidance/fatca/05-11/
5.12 High Value Accounts https://haydonperryman.com/gb/guidance/fatca/05-12/
5.13 Electronic Record searches and High Value Accounts https://haydonperryman.com/gb/guidance/fatca/05-13/
5.14 Paper Record search and High Value Accounts https://haydonperryman.com/gb/guidance/fatca/05-14/
5.15 Exceptions https://haydonperryman.com/gb/guidance/fatca/05-15/
5.16 Relationship Manager https://haydonperryman.com/gb/guidance/fatca/05-16/
5.17 Effects of Finding US Indicia https://haydonperryman.com/gb/guidance/fatca/05-17/
5.18 Timing of reviews https://haydonperryman.com/gb/guidance/fatca/05-18/
6.0 6 New Individual Accounts https://haydonperryman.com/gb/guidance/fatca/06-00/
6.1 Threshold Exemptions that apply to New Individual Accounts https://haydonperryman.com/gb/guidance/fatca/06-01/
6.2 Reportable Accounts https://haydonperryman.com/gb/guidance/fatca/06-02/
6.3 New Accounts for holders of Pre-existing Accounts https://haydonperryman.com/gb/guidance/fatca/06-03/
6.4 Identification of New Individual Accounts https://haydonperryman.com/gb/guidance/fatca/06-04/
6.5 Group Cash Value Insurance Contracts or group Annuity Contracts https://haydonperryman.com/gb/guidance/fatca/06-05/
6.6 Accounts held by beneficiaries of a Cash Value Insurance Contract that is a Life Insurance Contract https://haydonperryman.com/gb/guidance/fatca/06-06/
6.7 Reliance on Self Certification and Documentary evidence https://haydonperryman.com/gb/guidance/fatca/06-07/
7.0 Pre-existing Entity Accounts https://haydonperryman.com/gb/guidance/fatca/07-00/
7.1 Threshold Exemptions that apply to Pre-existing Entity Accounts https://haydonperryman.com/gb/guidance/fatca/07-01/
7.2 Reportable Accounts https://haydonperryman.com/gb/guidance/fatca/07-02/
7.3 Standardised Industry Codes and US Indicia for Pre-existing Entities https://haydonperryman.com/gb/guidance/fatca/07-03/
7.4 Identification of an entity as a Specified US Person https://haydonperryman.com/gb/guidance/fatca/07-04/
7.5 Identification of an entity as a Financial Institution https://haydonperryman.com/gb/guidance/fatca/07-05/
7.6 Identification of an entity as a Non-Participating Financial Institution (NPFI) https://haydonperryman.com/gb/guidance/fatca/07-06/
7.7 Identification of an entity as a Non-Financial Foreign Entity (NFFE) https://haydonperryman.com/gb/guidance/fatca/07-07/
7.8 Timing of reviews https://haydonperryman.com/gb/guidance/fatca/07-08/
8.0 New Entity Accounts https://haydonperryman.com/gb/guidance/fatca/08-00/
8.1 Exemptions that apply to New Entity Accounts https://haydonperryman.com/gb/guidance/fatca/08-01/
8.2 Reportable Accounts https://haydonperryman.com/gb/guidance/fatca/08-02/
8.3 Identification of an entity as a Financial Institution https://haydonperryman.com/gb/guidance/fatca/08-03/
8.4 Identification of an entity as a Non-Participating Financial Institution https://haydonperryman.com/gb/guidance/fatca/08-04/
8.5 Identification of an entity account holder as a Specified US Person https://haydonperryman.com/gb/guidance/fatca/08-05/
8.6 Identification of an entity as a Non-Financial Foreign Entity (NFFE) https://haydonperryman.com/gb/guidance/fatca/08-06/
9.0 Reporting https://haydonperryman.com/gb/guidance/fatca/09-00/
9.1 Information Required https://haydonperryman.com/gb/guidance/fatca/09-01/
9.2 Explanation of information required https://haydonperryman.com/gb/guidance/fatca/09-02/
9.3 Timetable for reporting https://haydonperryman.com/gb/guidance/fatca/09-03/
9.4 Reporting on Non-Participating Financial Institutions https://haydonperryman.com/gb/guidance/fatca/09-04/
9.5 Reporting payments of US Source Withholdable Payments to Non-Participating Financial Institutions https://haydonperryman.com/gb/guidance/fatca/09-05/
9.6 Format https://haydonperryman.com/gb/guidance/fatca/09-06/
9.7 Transmission https://haydonperryman.com/gb/guidance/fatca/09-07/
9.8 Penalties https://haydonperryman.com/gb/guidance/fatca/09-08/
10.0 Compliance https://haydonperryman.com/gb/guidance/fatca/10-00/
10.1 Minor errors https://haydonperryman.com/gb/guidance/fatca/10-01/
10.2 Significant Non-Compliance https://haydonperryman.com/gb/guidance/fatca/10-02/
10.3 Tax Compliance Risk Management Process https://haydonperryman.com/gb/guidance/fatca/10-03/
10.4 Anti avoidance https://haydonperryman.com/gb/guidance/fatca/10-04/
11.0 Registration https://haydonperryman.com/gb/guidance/fatca/11-00/

CDOT

1.0
1.1 The purpose of these Guidance notes https://haydonperryman.com/gb/guidance/cdot/01-01/
1.2 Scope of the agreements between the UK and the Crown Dependencies and Overseas Territories to improve international
tax compliance
https://haydonperryman.com/gb/guidance/cdot/01-02/
1.3 Interaction with US FATCA https://haydonperryman.com/gb/guidance/cdot/01-03/
2.0 Financial Institutions https://haydonperryman.com/gb/guidance/cdot/02-00/
2.1 Introduction https://haydonperryman.com/gb/guidance/cdot/02-01/
2.2 Holding Companies and Treasury Centres of Financial Groups https://haydonperryman.com/gb/guidance/cdot/02-02/
2.3 Other Financial Institutions https://haydonperryman.com/gb/guidance/cdot/02-03/
2.4 Exempt Beneficial Owners https://haydonperryman.com/gb/guidance/cdot/02-04/
2.5 Non-Reporting Financial Institutions https://haydonperryman.com/gb/guidance/cdot/02-05/
2.6 Not for profit Financial Institutions https://haydonperryman.com/gb/guidance/cdot/02-06/
2.7 Local Client Base Financial Institutions https://haydonperryman.com/gb/guidance/cdot/02-07/
2.7.1 Thresholds https://haydonperryman.com/gb/guidance/cdot/02-0701/
2.7.2 Due Diligence Process https://haydonperryman.com/gb/guidance/cdot/02-0702/
2.7.3 Depository Accounts https://haydonperryman.com/gb/guidance/cdot/02-0703/
2.7.4 Accounts other than Depository Accounts https://haydonperryman.com/gb/guidance/cdot/02-0704/
2.7.5 Pre-existing Individual Specified Insurance Contracts https://haydonperryman.com/gb/guidance/cdot/02-0705/
2.7.6 Pre-existing Individual Accounts over $1,000,000 https://haydonperryman.com/gb/guidance/cdot/02-0706/
2.8 Non-Registering Local Banks https://haydonperryman.com/gb/guidance/cdot/02-08/
2.9 Credit Unions https://haydonperryman.com/gb/guidance/cdot/02-09/
3.0 Non-Financial Institutions
3.1 Non-Financial Foreign Entities (NFFEs) https://haydonperryman.com/gb/guidance/cdot/03-01/
3.2 Active NFFEs https://haydonperryman.com/gb/guidance/cdot/03-02/
3.2.1 NFFEs based in US territories https://haydonperryman.com/gb/guidance/cdot/03-0201/
3.2.2 Governmental Entities https://haydonperryman.com/gb/guidance/cdot/03-0202/
3.2.3 Not for profit Organisations https://haydonperryman.com/gb/guidance/cdot/03-0203/
4.0 Financial Accounts
4.1 Introduction https://haydonperryman.com/gb/guidance/cdot/04-01/
4.2 Insurance Contracts https://haydonperryman.com/gb/guidance/cdot/04-02/
4.3 Products exempt from being Financial Accounts https://haydonperryman.com/gb/guidance/cdot/04-03/
5.0 Due Diligence
5.1 General Requirements https://haydonperryman.com/gb/guidance/cdot/05-01/
5.2 Acceptable Documentary Evidence https://haydonperryman.com/gb/guidance/cdot/05-02/
5.3 Self Certification https://haydonperryman.com/gb/guidance/cdot/05-03/
5.4 Confirming the Reasonableness of Self Certification https://haydonperryman.com/gb/guidance/cdot/05-04/
5.5 Tax Identification Numbers (TINs) https://haydonperryman.com/gb/guidance/cdot/05-05/
5.6 Change of Circumstance https://haydonperryman.com/gb/guidance/cdot/05-06/
6.0 Pre-existing Individual Accounts
6.1 Pre-existing Cash Value Insurance Contracts or Annuity Contracts https://haydonperryman.com/gb/guidance/cdot/06-01/
6.2 Electronic Searches and Lower Value Accounts https://haydonperryman.com/gb/guidance/cdot/06-02/
6.3 Identification of the account holder as a CD or Gibraltar resident https://haydonperryman.com/gb/guidance/cdot/06-03/
6.5 Current CD or Gibraltar mailing address/residence address
(including “in-care-of” or “hold mail” address)
https://haydonperryman.com/gb/guidance/cdot/06-05/
6.6 Current a currently effective power of attorney or signatory authority
granted to a person with an address in a CD or Gibraltar
https://haydonperryman.com/gb/guidance/cdot/06-06/
6.7 Standing Instructions to transfer funds to an account maintained in
the CD or Gibraltar
https://haydonperryman.com/gb/guidance/cdot/06-07/
6.8 High Value Accounts Exceptions to Paper Record Search https://haydonperryman.com/gb/guidance/cdot/06-08/
7.0 New Individual Accounts https://haydonperryman.com/gb/guidance/cdot/07-00/
8.0 Pre-existing Entity Accounts
8.1 Identification of an entity as a CD or Gibraltar Specified Person https://haydonperryman.com/gb/guidance/cdot/08-01/
8.2 Active/Passive NFFEs https://haydonperryman.com/gb/guidance/cdot/08-02/
9.0 New Entity Accounts https://haydonperryman.com/gb/guidance/cdot/09-00/
10.0 Tax residence https://haydonperryman.com/gb/guidance/cdot/10-00/
10.1 Tax residence of Individuals https://haydonperryman.com/gb/guidance/cdot/10-01/
10.2 UK tax residence https://haydonperryman.com/gb/guidance/cdot/10-02/
10.3 Tax Residence in the Isle of Man, Guernsey, Jersey and Gibraltar https://haydonperryman.com/gb/guidance/cdot/10-03/
10.4 Tax residence of Entities https://haydonperryman.com/gb/guidance/cdot/10-04/
11.0 Reporting
11.1 Information Required https://haydonperryman.com/gb/guidance/cdot/11-01/
11.2 Explanation of information required https://haydonperryman.com/gb/guidance/cdot/11-02/
11.3 Timetable for reporting https://haydonperryman.com/gb/guidance/cdot/11-03/
12.0 Compliance
12.1 Minor errors https://haydonperryman.com/gb/guidance/cdot/12-01/
12.2 Significant non-compliance https://haydonperryman.com/gb/guidance/cdot/12-02/
12.3 Reasonable efforts https://haydonperryman.com/gb/guidance/cdot/12-03/
12.4 Prevention of Avoidance https://haydonperryman.com/gb/guidance/cdot/12-04/
12.5 Sponsorship https://haydonperryman.com/gb/guidance/cdot/12-05/
13.0 Registration https://haydonperryman.com/gb/guidance/cdot/13-00/