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HMRC internal manual

International Exchange of Information Manual

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HM Revenue & Customs
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Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Records Search: Unambiguous US Place of Birth

Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Records Search: Unambiguous US Place of Birth

FATCA Only

Where the indicia found during the electronic search shows unambiguously that the Account Holder was born in the USA, the account will be a Reportable Account subject to applying the curing procedure for this indicator [see IEIM402880].