05.08 – Current US mailing address/residence address

Where the indicia found is a current US mailing address, and/or is a current permanent residence address in the US, the account must be reported unless the UK Financial Institution obtains or currently maintains a record of the following:

  • a self certification that the account holder is neither a US citizen nor a US resident for tax purposes; and
  • a form of acceptable documentary evidence which establishes the account holder’s non-US status. See Section 4.2.