Collection

The Foreign Account Tax Compliance Act

This collection brings together guidance on the Foreign Account Tax Compliance Act (FATCA).

This collection was withdrawn on

This information has been updated. Please read Automatic Exchange of Information.

Financial institutions must review the accounts that they maintain and report certain account holders to HM Revenue and Customs (HMRC) every year. This includes information that must be sent to the US under The Foreign Account Tax Compliance Act (FATCA).

More information about FATCA can be found at Automatic Exchange of Information Agreements (FATCA).

Telephone number for information and advice about the FATCA: UK - US Automatic Exchange of Information Agreement.

Documents

Published 1 January 2014