SolvedIEIM401060 | NRFI: FATCA Only: Registered Deemed Compliant Financial Institutions
From HM Revenue & Customs · International Exchange of Information Manual
NRFI: FATCA Only: Registered Deemed Compliant Financial Institutions
The Registered Deemed Compliant categories are as follows:
Non-reporting members of participating FFI groups [see IEIM401080]
Qualified Collective Investment Vehicles [see IEIM400980]
Restricted Funds [see IEIM401060]
Qualified Credit Card Issuers [see IEIM400970]
Sponsored Investment Entities [see IEIM401120]
A UK Financial Institution that qualifies for one of the Registered Deemed Compliant Categories will need to obtain a GIIN from the IRS.