IEIM402180 - Reportable Information: Place and Date of Birth

Reportable Information: Place and Date of Birth

Place of Birth

The place of birth to be reported is the town or city and country of birth of the Reportable Account holder.

However, the requirement to report place of birth is subject to the condition at Section I Paragraph E of the CRS, which makes place of birth a reportable item only where the Reporting Financial Institution is otherwise required to obtain and report it under domestic law.

As UK Reporting Financial Institutions are not otherwise required to report place of birth information to HMRC it follows that they are not required not required to report place of birth for CRS purposes.

Date of Birth

The date of birth is reportable for all new accounts, except for FATCA [see IEIM403120]. It is only reportable for pre-existing accounts [see IEIM402640] to the extent that it is already held in records maintained by the Reporting Financial Institution [see IEIM402300] or the Reporting Financial Institution is otherwise obliged to collect it. Where the date of birth is not held in respect of pre-existing accounts the Reporting Financial Institution must use reasonable efforts [see IEIM402320] to obtain it by the end of the second calendar year following the year in which the accounts are identified as Reportable Accounts [see IEIM402520].