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HMRC internal manual

International Exchange of Information Manual

From
HM Revenue & Customs
Updated
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NRFI: FATCA Only: Registered Deemed Compliant Financial Institutions

NRFI: FATCA Only: Registered Deemed Compliant Financial Institutions

The Registered Deemed Compliant categories are as follows:

  • Non-reporting members of participating FFI groups [see IEIM401080]
  • Qualified Collective Investment Vehicles [see IEIM400980]
  • Restricted Funds [see IEIM401060]
  • Qualified Credit Card Issuers [see IEIM400970]
  • Sponsored Investment Entities [see IEIM401120]

 

A UK Financial Institution that qualifies for one of the Registered Deemed Compliant Categories will need to obtain a GIIN from the IRS.