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The FATCA and CRS regulations state that we must receive confirmation of the country of tax and relevant TIN which stands for Tax Identification Number. If no TIN is available, a reasonable explanation must be provided for us to accept it. If no reason has been provided, or the details provided are not reasonable, the TIN or explanation for not having one must be confirmed.

TINs vary for each country, as well as the reasonable reasons for not having one. To ensure the correct TIN, or an acceptable reason for not having a TIN has been provided, we must check against the information around TIN available in the OECD website.

This includes disclosures from the governments for most of the countries that have entered into the CRS agreement confirming what numbers can be used as TIN, their format, and any exceptions as to why someone would not have a TIN.