Revenue eBrief No.079/23
23 March 2023
Filing Guidelines for Foreign Account Tax Compliance Act (FATCA)
Tax and Duty Manual Part 38-03-25 - Filing Guidelines for Foreign Account Tax Compliance Act (FATCA) - has been amended as follows:
- Section 7.6 has been updated with guidance on the reporting of financial accounts that have no US Taxpayer Identification Number (TIN). Codes published May 2021 and February 2023 are currently accepted by Revenue validation for the relevant Reporting Periods.