If you live outside the UK or pay tax in another country, you may need to share extra tax information with us. Laws like FATCA (Foreign Account Tax Compliance Act) and CRS (Common Reporting Standard) set rules for how we collect and report tax details for international customers.

 

FATCA is a US law that requires us to report accounts held by US persons to HMRC (the UK's tax authority). HMRC passes this to the US tax authority (IRS). This report is sent securely every year.

 

CRS is an international rule like FATCA, but for many countries. We must report customers who pay tax outside the UK to HMRC, who then shares the details with tax authorities in other countries.

 

All General Investment Account (GIA) customers must fill in a self-certification form to confirm if they pay tax outside the UK. If you're a 'US person,' you must tell us straight away.
 

US persons can't hold an Individual Savings Account (ISA) or a GIA with us for legal reasons. If you have one of these, contact us straight away.

 

If you pay tax in another country as well as the UK, CRS may also apply. Let us know so we can update your tax status.

 

If you're a US person or pay tax in a CRS country, we report your account details to HMRC each year. This includes your account information, balance, and income paid to you. If you do not complete a self-certification form, we still must report your account. HMRC may share this with other tax authorities.

 

If you have questions, please contact us. We can't give tax advice, but can help with your account. 

For more information, see the Gov.uk guidance notes and the IRS website.