Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Exchange of Information Manual

From
HM Revenue & Customs
Updated
, see all updates

Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Records Search: Resident of a Reportable Jurisdiction

Due Diligence: Pre-Existing Accounts: Lower Value Accounts: Electronic Records Search: Resident

Where the indicia found during the electronic search indicates that the Account Holder is resident for tax purposes [see IEIM402010] in a Reportable Jurisdiction, or for FATCA purposes is a US citizen or resident, the account will be a Reportable Account subject to applying the curing procedure for this indicator of a Reportable Jurisdiction