Automatic Exchange of Financial Information

May 16, 2016

UK Guidance on the implementation of the CRS and DAC2 has been updated.

Link

Impact:

1 KPMG view

2 CMS Cameron McKenna view

Superseded Guidance (September 2015) New Guidance (May 2016)
0 Purpose and Status of this Guidance https://haydonperryman.com/gb/guidance/dac/aeim000000/
100000 Introduction https://haydonperryman.com/gb/guidance/dac/aeim100000/ IEIM400000 Automatic Exchange of Information: contents
  IEIM400010 Automatic Exchange of Information: background: contents
  IEIM400015 Background: Status of Guidance
100020 Background – Automatic Exchange of Financial Account Information https://haydonperryman.com/gb/guidance/dac/aeim100020/ IEIM400020 Background: AEOI Regimes
100040 Background – Foreign Account Tax Compliance Act (FATCA) https://haydonperryman.com/gb/guidance/dac/aeim100040/ IEIM400040 Background: FATCA
100060 Background – The Crown Dependencies and Overseas Territories Agreements (CDOT) https://haydonperryman.com/gb/guidance/dac/aeim100060/ IEIM400060 Background: CDOT
100080 Background – The Common Reporting Standard (CRS) https://haydonperryman.com/gb/guidance/dac/aeim100080/ IEIM400080 Background: Common Reporting Standard
100100 Background – EU Directive on Administrative Cooperation (the DAC) https://haydonperryman.com/gb/guidance/dac/aeim100100/ IEIM400100 Background: DAC
100120 How the Automatic Exchange Legislation Works https://haydonperryman.com/gb/guidance/dac/aeim100120/ IEIM400120 Background: How it works
100140 The Wider Approach https://haydonperryman.com/gb/guidance/dac/aeim100140/ IEIM400140 Background: The Wider Approach
100500 Timetable: Effective dates for agreements https://haydonperryman.com/gb/guidance/dac/aeim100500/ IEIM400500 Timetable: Contents
  IEIM400510 Inter-Governmental Agreement dates
100520 Timetable: Reporting: FATCA https://haydonperryman.com/gb/guidance/dac/aeim100520/ IEIM400520 FATCA reporting
100540 Timetable: Reporting: CDOT https://haydonperryman.com/gb/guidance/dac/aeim100540/ IEIM400540 CDOT reporting
  IEIM400550 CDOT to CRS Transition
  IEIM400555 CDOT to CRS Transition Detailed Guidance
  IEIM400570 EUSD to CRS Transition
100580 Timetable: Reporting: DAC/CRS https://haydonperryman.com/gb/guidance/dac/aeim100580/ IEIM400580 CRS/DAC Reporting
100600 Financial Institutions https://haydonperryman.com/gb/guidance/dac/aeim100600/ IEIM400600 Financial Institutions: Contents
  IEIM400610 Financial Institutions: Introduction
100620 Financial Institutions: UK Financial Institutions https://haydonperryman.com/gb/guidance/dac/aeim100620/ IEIM400620 Financial Institutions: UK Financial Institutions
100630 Financial Institutions: Holding Companies and Treasury Centres https://haydonperryman.com/gb/guidance/dac/aeim100630/ IEIM400630 Financial Institutions: Holding Companies and Treasury Centres
100640 Financial Institutions: Custodial Institutions https://haydonperryman.com/gb/guidance/dac/aeim100640/ IEIM400640 Financial Institutions: Custodial Institution: Contents
  IEIM400650 Custodial Institution: Introduction
100660 Financial Institutions: Custodial Institutions: Execution Only Broker https://haydonperryman.com/gb/guidance/dac/aeim100660/ IEIM400660 Custodial Institution: Execution Only Broker
100680 Financial Institutions: Custodial Institutions: Central Securities Depository https://haydonperryman.com/gb/guidance/dac/aeim100680/ IEIM400680 Custodial Institution: Central Securities Depository
100700 Financial Institutions: Custodial Institutions: Trusts https://haydonperryman.com/gb/guidance/dac/aeim100700/ IEIM400700 Custodial Institution: Trusts
100720 Financial Institutions: Custodial Institutions: Fund Nominees https://haydonperryman.com/gb/guidance/dac/aeim100720/ IEIM400720 Custodial Institution: Fund Nominees
100740 Financial Institutions: Depository Institutions https://haydonperryman.com/gb/guidance/dac/aeim100740/ IEIM400740 Financial Institution: Depository Institution
IEIM400750 Financial Institution: Electronic Money Institutions
100760 Financial Institutions: Investment Entities https://haydonperryman.com/gb/guidance/dac/aeim100760/ IEIM400760 Financial Institutions: Investment Entity: Contents
  IEIM400770 Investment Entity: Introduction
100780 Financial Institutions: Investment Entities: Examples https://haydonperryman.com/gb/guidance/dac/aeim100780/ IEIM400780 Investment Entity: Examples
  IEIM400790 Charities
100800 Financial Institutions: Investment Entities: Trusts https://haydonperryman.com/gb/guidance/dac/aeim100800/ IEIM400800 Trusts
100820 Financial Institutions: Investment Entities: Trust: Trusts Managed by a Financial Institution https://haydonperryman.com/gb/guidance/dac/aeim100820/ IEIM400820 Trusts Managed by a Financial Institution
  IEIM400825 Collective Investment Schemes
  IEIM400830 Platforms
  IEIM400835 Reporting on a Collective Investment Scheme
100840 Financial Institutions: Specified Insurance Company https://haydonperryman.com/gb/guidance/dac/aeim100840/ IEIM400840 Financial Institutions: Specified Insurance Company
100860 Financial Institutions: Partnerships https://haydonperryman.com/gb/guidance/dac/aeim100860/ IEIM400860 Financial Institutions: Partnerships
100880 Financial Institutions: Personal Investment Company https://haydonperryman.com/gb/guidance/dac/aeim100880/ IEIM400880 Financial Institutions: Personal Investment Companies
100900 Financial Institutions: Securitisation Vehicles https://haydonperryman.com/gb/guidance/dac/aeim100900/ IEIM400900 Financial Institution: Securitisation Vehicles
100920 Financial Institutions: Non-Reporting Financial Institutions https://haydonperryman.com/gb/guidance/dac/aeim100920/ IEIM400920 Financial Institutions: Non-Reporting Financial Institutions: Contents
  IEIM400925 Non-Reporting Financial Institutions: Introduction
100930 Financial Institutions: Non-Reporting Financial Institutions: Owner Documented Financial Institutions https://haydonperryman.com/gb/guidance/dac/aeim100930/ IEIM400930 Non-Reporting Financial Institutions: Government Entity
100940 Financial Institutions: Non-Reporting Financial Institutions: Trustee- Documented Trusts https://haydonperryman.com/gb/guidance/dac/aeim100940/ IEIM400940 Non-Reporting Financial Institutions: International Organisations
IEIM400950 Non-Reporting Financial Institutions: Central Bank
100960 Financial Institutions: Non-Reporting Financial Institutions: Non-Profit Organisations https://haydonperryman.com/gb/guidance/dac/aeim100960/ IEIM400960 Non-Reporting Financial Institutions: Retirement Funds
  IEIM400970 Non-Reporting Financial Institutions: Qualified Credit Card Issuers
  IEIM400980 Non-Reporting Financial Institutions: Collective Investment Vehicles
  IEIM400990 Non-Reporting Financial Institutions: Trustee Documented Trust
  IEIM401000 Financial Institutions: Non-Reporting Financial Institutions: FATCA only: Contents
  IEIM401280 Financial Institutions: Non-Reporting Financial Institutions: CDOT Only: CDOT Credit Unions
  IEIM401300 Financial Institutions: Non-Participating Financial Institutions
101500 Financial Accounts https://haydonperryman.com/gb/guidance/dac/aeim101500/ IEIM401500 Financial Accounts: Contents
  IEIM401505 Financial Accounts: Introduction
  IEIM401510 Financial Accounts: Executing Brokers and Placing Agents
101520 Financial Accounts: Reportable Accounts https://haydonperryman.com/gb/guidance/dac/aeim101520/ IEIM401520 Financial Accounts: Reportable Account
101540 Financial Accounts: Depository Accounts https://haydonperryman.com/gb/guidance/dac/aeim101540/ IEIM401540 Financial Accounts: Depository Account
101580 Financial Accounts: Custodial Accounts https://haydonperryman.com/gb/guidance/dac/aeim101580/ IEIM401580 Financial Accounts: Custodial Account
101600 Financial Accounts: Custodial Accounts: Collateral https://haydonperryman.com/gb/guidance/dac/aeim101600/ IEIM401600 Financial Accounts: Custodial Account: Collatoral
101640 Financial Accounts: Cash Value Insurance Contract https://haydonperryman.com/gb/guidance/dac/aeim101640/ IEIM401640 Financial Accounts: Cash Value Insurance Contract
101660 Financial Accounts: Cash Value Insurance Contract: Examples https://haydonperryman.com/gb/guidance/dac/aeim101660/ IEIM401660 Financial Accounts: Cash Value Insurance Contracts: Examples
101680 Financial Accounts: Annuity Contracts https://haydonperryman.com/gb/guidance/dac/aeim101680/ IEIM401680 Financial Accounts: Annuities
101700 Financial Accounts: Equity or Debt Interest in an Investment Entity https://haydonperryman.com/gb/guidance/dac/aeim101700/ IEIM401700 Financial Accounts: Equity and Debt Interests
101720 Financial Accounts: Excluded Accounts https://haydonperryman.com/gb/guidance/dac/aeim101720/ IEIM401720 Financial Accounts: Excluded Accounts: Contents
  IEIM401740 Financial Accounts: Excluded Accounts: Introduction
101760 Financial Accounts: Excluded Accounts: Retirement & Pension Accounts https://haydonperryman.com/gb/guidance/dac/aeim101760/ IEIM401760 Financial Accounts: Excluded Accounts: Retirement and Pension Accounts
101780 Financial Accounts: Excluded Accounts: Retirement & Pension Accounts: Cross Border Pensions https://haydonperryman.com/gb/guidance/dac/aeim101780/ IEIM401780 Financial Accounts: Excluded Accounts: Retirement and Pension Accounts: Cross Border Pensions
101800 Financial Accounts: Excluded Accounts: Retirement & Pension Accounts: ‘Holloway’ Contracts https://haydonperryman.com/gb/guidance/dac/aeim101800/ IEIM401800 Financial Accounts: Excluded Accounts: Retirement and Pension Accounts: ‘Holloway’ Contracts
101820 Financial Accounts: Excluded Accounts: Other Tax Favoured Accounts and Products https://haydonperryman.com/gb/guidance/dac/aeim101820/ IEIM401820 Financial Accounts: Excluded Accounts: Tax Favoured Accounts
101840 Financial Accounts: Excluded Accounts: Estate Accounts https://haydonperryman.com/gb/guidance/dac/aeim101840/ IEIM401840 Financial Accounts: Excluded Accounts: Estate Accounts
101860 Financial Accounts: Excluded Accounts: Escrow Accounts https://haydonperryman.com/gb/guidance/dac/aeim101860/ IEIM401860 Financial Accounts: Excluded Accounts: Escrow Accounts
  IEIM401870 Financial Accounts: Excluded Accounts: Escrow Accounts: Undesignated and Designated Accounts
101880 Financial Accounts: Excluded Accounts: Depository Accounts with Unreturned Overpayments https://haydonperryman.com/gb/guidance/dac/aeim101880/ IEIM401880 Financial Accounts: Excluded Accounts: Qualifying Credit Cards with Unreturned Overpayments
101900 Financial Accounts: Excluded Accounts: Low Value Dormant Accounts https://haydonperryman.com/gb/guidance/dac/aeim101900/ IEIM401900 Financial Accounts: Excluded Accounts: Low Value Dormant Accounts
  IEIM401920 Financial Accounts: Segregated Accounts
  IEIM401940 Financial Accounts: Wealth Management, Fully Disclosed Clearing and Settlement
102000 Reportable Information: General Requirements https://haydonperryman.com/gb/guidance/dac/aeim102000/ IEIM402000 Reportable Information: Contents
  IEIM402005 Reportable Information: Introduction
102020 Reportable Information: Address https://haydonperryman.com/gb/guidance/dac/aeim102020/ IEIM402020 Reportable Information: Address
102040 Reportable Information: Taxpayer Identification Number https://haydonperryman.com/gb/guidance/dac/aeim102040/ IEIM402040 Reportable Information: Tax Identification Number
102060 Reportable Information: Jurisdiction https://haydonperryman.com/gb/guidance/dac/aeim102060/ IEIM402060 Reportable Information: Jurisdiction
102080 Reportable Information: Account Number https://haydonperryman.com/gb/guidance/dac/aeim102080/ IEIM402080 Reportable Information: Account Number
102100 Reportable Information: Reporting Financial Institution https://haydonperryman.com/gb/guidance/dac/aeim102100/ IEIM402100 Reportable Information: Reporting Financial Institution
102120 Reportable Information: Account Balance or Value https://haydonperryman.com/gb/guidance/dac/aeim102120/ IEIM402120 Reportable Information: Account Balance or Value
102140 Reportable Information: Account Balance or Value: Joint Accounts https://haydonperryman.com/gb/guidance/dac/aeim102140/ IEIM402140 Reportable Information: Account Balance or Value: Joint Accounts
102160 Reportable Information: Account Balance or Value: Multiple Jurisdictions https://haydonperryman.com/gb/guidance/dac/aeim102160/ IEIM402160 Reportable Information: Account Balance or Value: Multiple Jurisdictions
102170 Reportable Information: Account Closure https://haydonperryman.com/gb/guidance/dac/aeim102170/ IEIM402170 Reportable Information: Account Closure
  IEIM402175 Reportable Information: Account Ceases to be Reportable
102180 Reportable Information: Place and Date of Birth https://haydonperryman.com/gb/guidance/dac/aeim102180/ IEIM402180 Reportable Information: Place and Date of Birth
102200 Reportable Information: Custodial Accounts https://haydonperryman.com/gb/guidance/dac/aeim102200/ IEIM402200 Reportable Information: Custodial Account
102220 Reportable Information: Custodial Accounts: Gross Proceeds https://haydonperryman.com/gb/guidance/dac/aeim102220/ IEIM402220 Reportable Information: Custodial Accounts: Gross Proceeds
102240 Reportable Information: Depository Accounts https://haydonperryman.com/gb/guidance/dac/aeim102240/ IEIM402240 Reportable Information: Depository Account
102260 Reportable Information: Other Accounts https://haydonperryman.com/gb/guidance/dac/aeim102260/ IEIM402260 Reportable Information: Other Accounts
102280 Reportable Information: Currency https://haydonperryman.com/gb/guidance/dac/aeim102280/ IEIM402280 Reportable Information: Currency
102300 Reportable Information: Paper and Electronic Records https://haydonperryman.com/gb/guidance/dac/aeim102300/ IEIM402300 Reportable Information: Paper and Electronic Records
102320 Reportable Information: Reasonable Efforts to Obtain https://haydonperryman.com/gb/guidance/dac/aeim102320/ IEIM402320 Reportable Information: Reasonable Efforts to Obtain
102340 Reportable Information: Reportable Jurisdictions https://haydonperryman.com/gb/guidance/dac/aeim102340/ IEIM402340 Reportable Information: Reportable Jurisdictions
  IEIM402360 Reportable Information: Non-Participating Financial Institutions
102500 Due Diligence: General Requirements https://haydonperryman.com/gb/guidance/dac/aeim102500/ IEIM402500 Due Diligence: Contents
102505 Due Diligence: General Requirements: Requirement to Notify Account Holders https://haydonperryman.com/gb/guidance/dac/aeim102505/ IEIM402505 Due Diligence: General Requirements: Introduction
  IEIM402510 Due Diligence: General Requirements: Notifying Account Holders
102520 Due Diligence: General Requirements: Identifying Reportable Accounts https://haydonperryman.com/gb/guidance/dac/aeim102520/ IEIM402520 Due Diligence: General Requirements: Reportable Account
102540 Due Diligence: General Requirements: Identifying Reportable Accounts: Examples https://haydonperryman.com/gb/guidance/dac/aeim102540/ IEIM402540 Due Diligence: General Requirements: Reportable Account: Examples
102560 Due Diligence: General Requirements: Date for Determining Balance or Value https://haydonperryman.com/gb/guidance/dac/aeim102560/ IEIM402560 Due Diligence: General Requirements: Balance or Value of Account
102565 Due Diligence: General Requirements: Thresholds https://haydonperryman.com/gb/guidance/dac/aeim102565/ IEIM402565 Due Diligence: General Requirements: Reporting Thresholds
102570 Due Diligence: General Requirements: Thresholds: Elections and Processes https://haydonperryman.com/gb/guidance/dac/aeim102570/ IEIM402570 Due Diligence: General Requirements: Elections and Process
102580 Due Diligence: General Requirements: Date for Determining the Balance or Value https://haydonperryman.com/gb/guidance/dac/aeim102580/ IEIM402580 Due Diligence: General Requirements: Date for Determining the Balance or Value for Thresholds
102600 Due Diligence: General Requirements: Reliance on Service Providers https://haydonperryman.com/gb/guidance/dac/aeim102600/ IEIM402600 Due Diligence: General Requirements: Reliance on Service Providers
102620 Due Diligence: General Requirements: Alternative Procedures for Pre-Existing Accounts https://haydonperryman.com/gb/guidance/dac/aeim102620/ IEIM402620 Due Diligence: General Requirements: Alternative Procedures for Pre-Existing Accounts
102640 Due Diligence: Pre-Existing Individual Accounts https://haydonperryman.com/gb/guidance/dac/aeim102640/ IEIM402640 Due Diligence: Pre-Existing Individual Accounts: Contents
  IEIM402650 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Contents
102660 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts https://haydonperryman.com/gb/guidance/dac/aeim102660/ IEIM402660 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Introduction
102680 Due Diligence: Pre-existing Individual Accounts: Lower Value Accounts: Residence Address Test https://haydonperryman.com/gb/guidance/dac/aeim102680/ IEIM402680 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Residence Address Test
102700 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Residence Address Definition https://haydonperryman.com/gb/guidance/dac/aeim102700/ IEIM402700 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Residence Address Definition
102720 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Current Residence Address https://haydonperryman.com/gb/guidance/dac/aeim102720/ IEIM402720 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Current Residence Address
102740 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Residence Address: Dormant Accounts https://haydonperryman.com/gb/guidance/dac/aeim102740/ IEIM402740 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Dormant Accounts
102760 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Residence Address Based on Documentary Evidence https://haydonperryman.com/gb/guidance/dac/aeim102760/ IEIM402760 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Address Based on Documentary Evidence
102780 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search https://haydonperryman.com/gb/guidance/dac/aeim102780/ IEIM402780 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Records Search
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/ IEIM402800 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search: Resident of a Reportable Jurisdiction
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/ IEIM402820 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search: Unambiguous United States Place of Birth
102840 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search: Mailing or Residence Address https://haydonperryman.com/gb/guidance/dac/aeim102840/ IEIM402840 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search: Mailing or Residence Address
  IEIM402844 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Telephone Number in Reportable Jurisdiction
  IEIM402847 Pre-Existing Individual Accounts: Lower Value Accounts: Standing Instructions
  IEIM402850 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Hold Mail or In-Care-Of Address Only
  IEIM402855 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Power of Attorney
102860 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Records Search: Qualified Intermediaries (FATCA) https://haydonperryman.com/gb/guidance/dac/aeim102860/ IEIM402860 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Qualified Intermediaries
102880 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Record Search: Curing Indicia https://haydonperryman.com/gb/guidance/dac/aeim102880/ IEIM402880 Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Curing Indicia
102900 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts https://haydonperryman.com/gb/guidance/dac/aeim102900/ IEIM402900 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Contents
  IEIM402910 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Introduction
102920 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Electronic Record Search https://haydonperryman.com/gb/guidance/dac/aeim102920/ IEIM402920 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Electronic Records Search
102940 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Paper Record Search https://haydonperryman.com/gb/guidance/dac/aeim102940/ IEIM402940 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Paper Search
102960 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Paper Record Search: FATCA Exemption https://haydonperryman.com/gb/guidance/dac/aeim102960/ IEIM402960 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Electronic Records Search FATCA Exemption
102980 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Paper Record Search: Relationship Manager Enquiry https://haydonperryman.com/gb/guidance/dac/aeim102980/ IEIM402980 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Relationship Manager Inquiry
103000 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Relationship Manager Inquiry: Examples https://haydonperryman.com/gb/guidance/dac/aeim103000/ IEIM403000 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Relationship Manager Inquiry: Examples
103020 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Change of Circumstance https://haydonperryman.com/gb/guidance/dac/aeim103020/ IEIM403020 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Change of Circumstances
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/ IEIM403040 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Hold Mail or In-Care-Of Address Only
103060 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Lower Value Account Becomes High Value https://haydonperryman.com/gb/guidance/dac/aeim103060/ IEIM403060 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Lower Value Becomes Higher Value
103080 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Effect of Finding Indicia https://haydonperryman.com/gb/guidance/dac/aeim103080/ IEIM403080 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Finding Indicia
103100 Due Diligence: Pre-Existing Individual Accounts: High Value Accounts: Undocumented Account https://haydonperryman.com/gb/guidance/dac/aeim103100/ IEIM403100 Due Diligence: Pre-Existing Individual Accounts: Higher Value Accounts: Undocumented Accounts
103120 Due Diligence: New Individual Accounts https://haydonperryman.com/gb/guidance/dac/aeim103120/ IEIM403120 Due Diligence: New Individual Accounts: Introduction
103140 Due Diligence: New Individual Accounts: Self-Certification https://haydonperryman.com/gb/guidance/dac/aeim103140/ IEIM403140 Due Diligence: New Individual Accounts: Self-Certification
103160 Due Diligence: New Individual Accounts: Self-Certification: Examples https://haydonperryman.com/gb/guidance/dac/aeim103160/ IEIM403160 Due Diligence: New Individual Accounts: Self-Certification: Examples
103180 Due Diligence: New Individual Accounts: Self-Certification: Incorrect or Unreliable https://haydonperryman.com/gb/guidance/dac/aeim103180/ IEIM403180 Due Diligence: New Individual Accounts: Self-Certification: Incorrect or Unreliable
103200 Due Diligence: New Individual Accounts: Self-Certification: Change of Circumstances https://haydonperryman.com/gb/guidance/dac/aeim103200/ IEIM403200 Due Diligence: New Individual Accounts: Self-Certification: Change of Circumstances
103220 Due Diligence: Entity Accounts https://haydonperryman.com/gb/guidance/dac/aeim103220/ IEIM403220 Due Diligence: Entity Accounts: Introduction
103225 Due Diligence: Entity Accounts: Investment Entity with Regularly Traded Securities https://haydonperryman.com/gb/guidance/dac/aeim103225/  
  IEIM403230 Due Diligence: Entity Accounts: Investment Entity with Regularly Traded Securities
103240 Due Diligence: Entity Accounts: Pre-Existing Accounts https://haydonperryman.com/gb/guidance/dac/aeim103240/ IEIM403240 Due Diligence: Pre-Existing Entity Accounts: Contents
103260 Due Diligence: Entity Accounts: Pre-Existing Accounts: Threshold Exemption https://haydonperryman.com/gb/guidance/dac/aeim103260/ IEIM403260 Due Diligence: Pre-Existing Entity Accounts: Thresholds
103280 Due Diligence: Entity Accounts: Pre-Existing Accounts: Reportable Accounts https://haydonperryman.com/gb/guidance/dac/aeim103280/ IEIM403280 Due Diligence: Pre-Existing Entity Accounts: Reportable Accounts: Contents
  IEIM403290 Due Diligence: Pre-Existing Entity Accounts: Reportable Accounts: Introduction
103300 Due Diligence: Entity Accounts: Pre-Existing Accounts: Review Procedure for Account Holders https://haydonperryman.com/gb/guidance/dac/aeim103300/ IEIM403300 Due Diligence: Pre-Existing Entity Accounts: Reportable Accounts: Available Information
103320 Due Diligence: Entity Accounts: Pre-Existing Accounts: Review Procedure for Account Holders: Available Information https://haydonperryman.com/gb/guidance/dac/aeim103320/ IEIM403320 Due Diligence: Pre-Existing Entity Accounts: Reportable Accounts: Account Holder
103340 Due Diligence: Entity Accounts: Pre-Existing Accounts: Review Procedure for Account Holders: Self-Certification https://haydonperryman.com/gb/guidance/dac/aeim103340/ IEIM403340 Due Diligence: Pre-Existing Entity Accounts: Reportable Accounts: Self-Certification
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/ IEIM403360 Due Diligence: Pre-Existing Entity Accounts: Reportable Accounts: Self-Certification: Financial Institutions
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/ IEIM403380 Due Diligence: Pre-Existing Entity Accounts: Reportable Accounts: Self-Certification: Non-Financial Entities
103400 Due Diligence: Entity Accounts: Review Procedure for Controlling Persons https://haydonperryman.com/gb/guidance/dac/aeim103400/ IEIM403400 Due Diligence: Pre-Existing Entity Accounts: Reportable Accounts: Controlling Persons
103420 Due Diligence: Entity Accounts: New Accounts https://haydonperryman.com/gb/guidance/dac/aeim103420/ IEIM403420 Due Diligence: New Entity Accounts: Introduction
103440 Due Diligence: Entity Accounts: Determining Whether the Entity is a Reportable Person https://haydonperryman.com/gb/guidance/dac/aeim103440/ IEIM403440 Due Diligence: New Entity Accounts: Reportable Person
103460 Due Diligence: Entity Accounts: Jurisdiction of Residence https://haydonperryman.com/gb/guidance/dac/aeim103460/ IEIM403460 Due Diligence: Entity Accounts: Jurisdiction of Residence
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/ IEIM403480 Due Diligence: Entity Accounts: Account held by Passive NFE with one or more Controlling Persons that are Reportable Persons
103490 Due Diligence: Special Rules: Reliance on Self-Certifications and Documentary Evidence https://haydonperryman.com/gb/guidance/dac/aeim103490/ IEIM403490 Due Diligence: Special Due Diligence Rules: Contents
103500 Due Diligence: Special Rules: Reliance on Self-Certifications and Documentary Evidence: Reason to Know https://haydonperryman.com/gb/guidance/dac/aeim103500/ IEIM403500 Due Diligence: Special Rules: Reliance on Self-Certifications and Documentary Evidence: Reason to Know
103520 Due Diligence: Special Rules: Limits on Reason to Know: Examples https://haydonperryman.com/gb/guidance/dac/aeim103520/ IEIM403520 Due Diligence: Special Rules: Limits on Reason to Know: Examples
103540 Due Diligence: Special Rules: Alternative Procedures for Cash Value Insurance Contracts and Annuity Contracts https://haydonperryman.com/gb/guidance/dac/aeim103540/ IEIM403540 Due Diligence: Special Rules: Alternative Procedures for Cash Value Insurance Contracts and Annuity Contracts
103560 Due Diligence: Special Rules: Account Balance Aggregation and Currency Rules https://haydonperryman.com/gb/guidance/dac/aeim103560/ IEIM403560 Due Diligence: Special Rules: Account Balance Aggregation and Currency Rules
  IEIM404005 Miscellaneous: Related Entity
  IEIM404020 Passive Income
  IEIM404040 Miscellaneous: Non-Financial Entity
  IEIM404060 Miscellaneous: Documentary Evidence
  IEIM404120 Miscellaneous: Mergers and Bulk Acquisitions
  IEIM404180 Miscellaneous: Cash Value Insurance Contract: Prevention of Sale to Non-Resident Account Holders
  IEIM404520 Reporting Format: FATCA Registration
  IEIM405010 Compliance: Introduction
  IEIM405020 Compliance: Minor Errors
  IEIM405040 Compliance: Significant Non-Compliance
  IEIM405060 Compliance: Risk Management Process
  IEIM405080 Compliance: Penalties
  IEIM405100 Compliance: Anti-Avoidance