Non-Reporting Financial Institutions: Central Bank
NRFI: Central Bank
The Central Bank of a jurisdiction is a Non-Reporting Financial Institution (NRFI) for all the regimes.
It is a defined term in the CRS and the DAC and any entity that falls within the definition is a NRFI. The IGA with the USA and those with the CDOT jurisdictions define Central Bank by reference to the entity that fulfils that function in the UK. As there is no other UK entity that fulfils that role the Central Bank for all regimes is defined as The Bank of England and any of its wholly owned subsidiaries.