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This publication is available at https://www.gov.uk/government/publications/foreign-account-tax-compliance-act-registration-guidance-fatca/automatic-exchange-of-information-registration-guidance
All references to Automatic Exchange of Information (AEOI) include:
- the United States Foreign Account Tax Compliance Act (FATCA)
- Crown Dependencies and Overseas Territories (CDOTs)
- the Common Reporting Standard (CRS)
To access the AEOI service you’ll need a Government Gateway user ID and password. Follow these steps:
- Select ‘I do not have an account’.
- ‘Are you an agent or accountant acting on behalf of a client?’ – select ‘No.’
- Enter your name and select ‘Continue’.
- Enter your email address, confirm it’s correct and then select ‘Continue’.
- Make a note of your User ID. A temporary password will be sent to your email address. Select ‘Continue’.
- Sign in using the User ID and the temporary password.
- Enter your temporary password again and change and confirm your password. Select ‘Continue’.
- You’ll get a message to tell you that your password has changed. Select ‘Continue’.
- ‘Choose your account’ – select ‘Organisation’ and then select ‘Continue’.
- ‘You have not added anything to this account’ - select ‘No’ under ‘Have you already used a business tax account to manage your taxes, duties or schemes online?’ and then ‘Continue’.
- Select ‘Other Taxes or Schemes’ and then ‘Continue’.
- Select ‘Automatic Exchange of Information (AEOI)’ and then ‘Continue’.
- Select ‘No I haven’t registered yet’ and then ‘Continue’.
- Select ‘Continue - register for AEOI’.
- Select ‘I have not previously registered for AEOI or FATCA’ and then ‘Next’.
- Continue completing pages with the information requested until you get to the ‘Declaration’ page.
- You can register up to 250 financial institutions at a time by selecting ‘Add reporting financial institution’ and entering required details.
- Once you have entered details of all financial institutions that you wish to register, tick the declaration and then select ‘Next’.
- You must then re-enter your User ID and password and select ‘Continue’.
- You’ll then be given your AEOI ID, which you should note and then sign out.
It may take up to 24 hours before you can use AEOI service.
When you next sign in you’ll see AEOI displayed. Select ‘View Account’ which will take you to the ‘At a glance page’ where you can select the action you wish to take.
Completing your registration
To complete your registration you’ll need to give the following details:
- organisation name (if applicable)
- first and last name (your name or the name of a contact person if you’re an organisation)
- email address
- contact address
Information about each reporting financial institution (FI) that you want to register:
- organisation name and first name and last name of contact in FI
- telephone number
- email address
- Global Intermediary Identification Number (GIIN) if reporting under FATCA for the USA
- Unique Taxpayer Reference (UTR), National Insurance number or indicate that the reporting financial institution has no UK tax identifier
- address of their principal place of business
Once this has been completed you’ll be given with the following:
- AEOI ID (10 digit reference)
- HMRC Registration Identification Number for each financial institution that you’ve registered
These are the 2 reference numbers that you’ll need to submit a return.
Once you’re registered and enrolled to use the HMRC AEOI (including FATCA) service you’ll need to wait approximately 24 hours to file your report.
You’ll need to register before submitting a return.
You can only submit a return for a financial institution that you’ve registered, as both reference numbers are required for submitting a return (yours and the FI’s).