FATCA Update – No requirement to file nil returns with HMRC under FATCA

In an update to our earlier Briefing Note on FATCA issued in November 2014 (FATCA – Which Financial Institutions are Caught), it has recently been reported by STEP that HMRC has decided to drop the requirement for UK Financial Institutions including many trusts with no US Reportable Accounts to file ‘nil returns’ with HMRC. Read our briefing note for more information.

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