21 May Ireland FATCA – Updated User Guide
May 21, 2021 – Ireland – Updated user guide
Correction / Void / Amended General Rules
Clarification about how to populate TIN and TINissuedby fields for Passive NFFE which is not a US Entity:
For the US Controlling person, you must include a validly formatted US TIN in the TIN element.
For the Passive NFFE you must include the foreign TIN (with the “TIN Issued by” element populated with the issuing country code) for the foreign individual/entity. If there is no foreign TIN available for the foreign individual/entity, you may include your country code in the “TIN Issued by” element and the characters “NA” (to indicate “Not Available”) in the TIN element.
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