SolvedIEIM402820 | Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Records Search: Unambiguous US Place of Birth
From HM Revenue & Customs · International Exchange of Information Manual
Due Diligence: Pre-Existing Individual Accounts: Lower Value Accounts: Electronic Records Search: Unambiguous US Place of Birth
FATCA Only
Where the indicia found during the electronic search shows unambiguously that the Account Holder was born in the USA, the account will be a Reportable Account subject to applying the curing procedure for this indicator [see IEIM402880].