04.02 – Acceptable Documentary Evidence

A Financial Institution (or the third party service provider acting on behalf of the Financial Institution) can accept documentary evidence to support an account holder’s status provided the documentation (in original or certified copy form) meets one of the following criteria:

  • A Certificate of Residence issued by an appropriate tax official of the country in which the account holder claims to be resident. For example a certificate in relation to a person’s UK tax residence issued by HMRC.
  • Any valid identification issued by an authorised Government body (for example, a government or agency thereof, or a municipality), that includes the individual’s name and is typically used for identification purposes. For example a passport or driving licence.
  • Any financial statement, third party credit report, bankruptcy filing, or US Securities and Exchange Commission report.
  • Any of the documents referenced in the UK’s attachment to the QI Agreement as being acceptable in addition to Forms W-8 or W-9.

The documents included in the UK’s attachment to the QI Agreement are:

1) For natural persons (one or more of the following documents):

a) Passport

b) National identity card

c) Armed Forces identity card

d) Driving licence

e) Shotgun certificate issued by a UK police authority

2) For legal persons:

a) For partnerships: a copy of the partnership agreement,

b) For corporations: a copy of the Certificate of Incorporation or the Memorandum and Articles of Association,

c) For Trusts: either a copy of the Trust Deed and any subsidiary deed evidencing the appointment and powers of trustees, or certified copies of extracts from the deeds.