Where the indicia found is one or more US telephone numbers associated with the account, it must be reported unless the UK Financial Institution obtains or currently maintains a record of the following:
If all the telephone numbers associated with the account are US telephone numbers:
If there are both US and non-US telephone numbers associated with the account:
Where there is uncertainty whether a phone number is US (for example a mobile phone number), a Financial Institution should take reasonable steps (in accordance with the relevant due diligence requirements for the type of account) to establish whether or not it is a US phone number. It should not then be treated as a US phone number if its status remains uncertain.
In the case of any number that is known not to relate to a telephone, for example, a permanent fax number, the number should not be treated as a US indicia. However if there is any doubt over the function, or the number has a combined function at least one of which is as a phone number, the number should be treated as US indicia if it is a US number.