About this resource

This factsheet explains why a US taxpayer identification number may be required for an account holder or controlling person.

How to use it

Request and validate required US TIN information during FATCA due diligence, retain supporting records and apply current reporting or transitional requirements.

Related forms and guides

• Automatic exchange of information (IR1033)
• FATCA recalcitrant account holder guidance (IR1085)
• Trusts guidance notes (IR1087)

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