Channel Islands: Guidance on updates to U.S. TIN reporting obligations (Guernsey)
Guidance on updates to U.S. TIN obligations and related determinations of significant non-compliance for FATCA purposes
Guidance on updates to U.S. TIN obligations (Guernsey)
The tax authority in Guernsey issued guidance (Bulletin 2023/3) on updates to U.S. taxpayer identification number (TIN) obligations and related determinations of significant non-compliance for FATCA purposes.
Bulletin 2023/3 includes updates concerning:
- Information gateway online reporter (IGOR)
- Relief conditions for pre-existing accounts
- Recordkeeping and compliance enquiries
- TIN codes
Read a March 2023 report [PDF 230 KB] prepared by the KPMG member firm in the Channel Islands
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