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Glossary of FATCA terms

Retail Banking and Wealth Management – Channel Islands and Isle of Man

This glossary provides you with a list of documents that we will accept. These documents will help us to establish whether we need to share information about any accounts and/or policies you hold with us with the Internal Revenue Services (IRS), via the local tax authority in the Island where you hold your accounts and/or policies.

IRS Form W-9

Please access the IRS website and complete Form W-9 which is a request for Tax Payer Identification Number and Certification. Please ensure you select the correct form – the IRS website has a search facility which should help you as some have very similar titles.

The original form must be handed in at a branch.

IRS Form W-8BEN

Please access the IRS website and complete Form W-8BEN, which is a Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Please ensure you select the correct form – the IRS website has a search facility which should help you as some have very similar titles.

The original form must be handed in at a branch.

Government Issued ID

We need a form of government-issued identification, which explicitly states your citizenship/nationality in a country other than the US.

Please select one item from the following:

  • Current Passport
  • Current National Identity Card

The original identification must be handed in at a branch.

Explanation of Non-US Citizenship

We need an Individual Certification of Loss of Nationality.

The original certificate must be handed in at a branch.

Written Explanation of US Country of Birth

If you do not have a Certificate of Loss of Nationality of the United States (US), then a reasonable explanation of why this Certificate has not been obtained, or why US citizenship/nationality was not obtained at birth is required. Please click here for the form to be completed.

Written Explanation of US Address

Please click here for a form to complete to provide a written explanation of any US address held in your account details (correspondence or residential).

Documentary Evidence of Non-US Status

We need documentary evidence that states your permanent residence address or indicates your country of residency or citizenship/nationality such as valid identification issued and authorised by a government body that is typically used for identification purposes and includes your full name.

Please select any one item from the following list:

  • Current Passport.
  • Current National Identity Card.
  • Current full driving licence (not applicable to Jersey driving licences). Note: provisional licences are acceptable for under 18s only.
  • Correspondence from a central or local government department or agency (e.g. States Department or Parish Authorities) States of Jersey (Government), States of Guernsey (Government) or Isle of Man Government.
  • Correspondence issued by local government departments – States Departments correspondence, Parish Authorities correspondence (includes Social Security/Local Authority/Housing Department correspondence) and Tax Notifications.
  • Birth Certificate – Jersey, Guernsey and Isle of Man (for under 18s only).

The original identification must be handed in at a branch.

(Last updated November 2018)