Revenue eBrief No. 267/24
01 November 2024
AEOI - FATCA
This eBrief is to inform customers that Tax and Duty Manuals (TDMs) Part 38-03-22 Guidance Notes on the Implementation of Foreign Account Tax Compliance Act (FATCA) in Ireland, Part 38-03-24 Revenue Guide to Automatic Exchange of Information (AEOI) for Financial Account Holders, & Part 38-03-25 Filing Guidelines for Foreign Account Tax Compliance Act (FATCA) have been updated.
These updates are to provide further clarity for the reporting of US TINs for Financial Institutions and Account Holders.
TDM 38-03-22 - Paragraph 4.3 has been reworded for clarity.
TDM 38-03-24 - Paragraph 12 has new wording added to encourage account holders to provide their US TIN.
TDM 38-03-25 - has had new wording added to paragraphs 7.5 and 7.6 to add clarity about the DOB and TIN elements of the schema.