FATCA guidance

Apr 23, 2019

Revenue published new guidance on filing guidelines for Foreign Account Tax Compliance Act (FATCA) and DAC2-Common Reporting Standard (CRS).

The new FATCA guidance replaces the documents ‘Filing guidelines for FATCA’ and ‘Revenue guide to filing a FATCA return’ which were previously available on the Revenue website.

The DAC-2 CRS guidance replaces the documents ‘Filing guidelines for DAC2-CRS’ and ‘CRS Naming Conventions, and CRS XML Forbidden and Restricted Characters’ which were previously available on the Revenue website.