102000 – Reportable Information: General Requirements

The agreements for automatic exchange of information require specific information to be reported in respect of Account Holders who are identified by financial institutions as holding Reportable Accounts.

Under all of the agreements the following information is required from financial institutions in respect of any person identified as holding Reportable Accounts:

  • Name
  • Address
  • Taxpayer Identification Number(s) (TIN)
  • Jurisdiction(s) to which the information is reportable
  • The account number (or a functional equivalent in the absence of an account number)
  • The name and identifying number of the reporting financial institution
  • The account balance or value as of the end of the calendar year or other appropriate period.

For the Crown Dependencies and Overseas Territories agreements and the DAC, financial institutions must also report

  • Date of birth of individuals.

For the DAC, financial institutions may also be required to report place of birth of individuals subject to certain conditions (see AEIM102180).

There are also additional reporting requirements depending on the type of account that is being reported on.

The timelines for reporting information under the various regimes can be found at

AEIM 100520 FATCA

AEIM 100540 CDOT

AEIM 100580 DAC/CRS