FATCA Template Guide

The template spreadsheet consists of two worksheets: Configuration and Data.
This guide contains descriptions of each field.

Sheet: Configuration - Reporting FI details

Field Name/Header Description Required? Example/Values
Name The full legal name of the Reporting FI. Should exaclty match what is configured with receiving tax authority. y My Co Channel Islands Limited
Address The full address (registered office or correspondence) of the Reporting FI. y The Office, The Address, The City, The Country, The Postcode
FI TIN Financial Institution Tax Identification Number. y AB123456
City The City of the Reporting FI (as per the address). y The City
Country The Country of the Reporting FI (as per the address). Must be 2-digit ISO code. y GG, JE, GB, CY, etc.
Receiving Country The Country of the receiving tax authority. Must be 2-digit ISO code. y GG
Submission Type The type of FATCA submission being made; e.g., new submission, correcting submission, deletions, etc. See example for possible values. y FATCA1 (New Data)
FATCA2 (Correction)
FATCA3 (Deletions)
Message Type Ignore - it must be 'FATCA'. Will be removed in a later version. y FATCA
Reporting Period The year end of the period being reported, in dd/MM/yyyy format. y 12/31/2022
Filer Category The type of Reporting FI making the submissions. y See below table (Filer Category Options)
Original MessageRefId Ignore. Only used for corrections. y
Original DocRefId Ignore. Only used for corrections. y
Template Version Ignore. Will be removed in a later version. y 5
Filer Category Options
Value Description/Usage Notes
FATCA601 PFFI (other than a Reporting Model 2 FFI and including a U.S. branch of a PFFI not treated as a U.S. person).
FATCA602 RDC FFI (including a Reporting Model 1 FFI)
Note: If an HCTA in a Model 1 IGA jurisdiction is sending information on accounts maintained by a Reporting Model 1 FFI, use filer category FATCA602 (RDC FFI).
FATCA603 Limited Branch or Limited FFI.
FATCA604 Reporting Model 2 FFI. Not valid in Guernsey
FATCA605 Qualified Intermediary (QI), Withholding Foreign Partnership (WP), or Withholding Foreign Trust (WT).
FATCA606 Direct reporting NFFE. Not valid in Guernsey
FATCA607 Sponsoring Entity of a Sponsored FFI. Not valid in Guernsey
FATCA608 Sponsoring Entity of a Sponsored Direct Reporting NFFE. Not valid in Guernsey
FATCA609 Trustee of a Trustee-Documented Trust. Not valid in Guernsey
FATCA610 Withholding Agent (including a U.S. branch of a PFFI, Reporting Model 1 FFI, Reporting Model 2 FFI, or RDC FFI treated as a U.S. person, and a U.S. branch of a Reporting Model 1 FFI (including any other RDC FFI) or Limited FFI that is not treated as a U.S. person).
FATCA611 Territory Financial Institution treated as a US person. Not valid in Guernsey

Sheet: Data

Field Name/Header Description Required? Example/Values
Original DocRefId Ignore. Used for corrections.
Entity Type The type of entity being reported. Company or Individual. y Company / Individual
Company Name Full legal company name of the Company being reported. Only if Entity Type = Company MyCo Limited
First Name Legal first/fore name of the individual being reported. Only if Entity Type = Individual Roger
Middle Name Legal middle name of the of the individual being reported. Bob
Last Name Legal surname of the of the individual being reported. Only if Entity Type = Individual Harris
Address Full address of the entity. y House, Street, City, Country, Postcode
City Of Residence City of the reported address. y City
Country Of Residence Country of the reported address. Must be 2-digit ISO code. y
Country Of Tax Residence 2-digit ISO code of primary country of tax residence that issued the reported TIN. y US, GG, JE, etc.
TIN The Tax Identification Number associated with the primary country of tax residence. y AB12345
Country Of Tax Residence 2
TIN 2
Country Of Tax Residence 3
TIN 3
DOB Date Of Birth in dd/MM/yyyy. Only if Entity Type = Individual 01/01/1970
Account No Account number or other identifier used by the FI to identify the account or account holder. y P12345
Account Holder Type FATCA specification of the type of account. y FATCA101 - Owner-Documented FI with specified US owner(s)
FATCA102 - Passive Non-Financial Entity with substantial US owner(s)
FATCA103 - Non-Participating FI
FATCA104 - Specified US Person
FATCA105 - Direct Reporting NFFE
Closed Account Is the account closed (i.e., was it closed during the reporting period). y True / False
Account Currency 3 letter ISO code of the currency of the account. y EUR, GBP, USD, etc.
Last Years Account Value In Account Currency The value of the account at the year end (or the date the account was closed or transferred.) If the Account is Closed this should usually be 0. If specified, it must be a positive number or 0.00. y 10,000.00
Last Year Withdrawals In Account Currency The value of withdrawals or other FATCA relevant payments made during the reporting period. If specified, it must be a positive number or 0.00. 5,000.00
Last Year Dividend Paid In Account Currency The value of any FATCA relevant dividends made during the reporting period. If specified, it must be a positive number or 0.00. 15
Last Year Interest Paid In Account Currency The value of any FATCA relevant interest made during the reporting period. If specified, it must be a positive number or 0.00. 25.25
Last Year Other Income Paid In Account Currency Any other FATCA relevant income or payments not previously captured. If specified, it must be a positive number or 0.00. 50
Substantial Owner 1 First Name Only required for Entity Type = Company. Requirements as per above. A substantial United States owner is:
with respect to any foreign corporation, any specified United States person that owns, directly or indirectly, more than 10 percent of the corporate stock by vote or value;
with respect to any foreign partnership, a specified United States person that directly or indirectly owns more than 10 percent of the profits or capital interests of the partnership; and
with respect to any trust, any specified United States person treated as an owner of any portion of the trust under the grantor trust rules and, as provided by the IRS, any specified United States person holding more than 10 percent of the beneficial interests of the trust (IRC § 1473(2)(A) ; Reg. §1.1473-1(b)(1))
Substantial Owner 1 Middle Name
Substantial Owner 1 Last Name Only required for Entity Type = Company. Requirements as per above.
Substantial Owner 1 TIN Only required for Entity Type = Company. Requirements as per above.
Substantial Owner 1 Tax Country Only required for Entity Type = Company. Requirements as per above.
Substantial Owner 1 TIN 2 Only required for Entity Type = Company. Requirements as per above.
Substantial Owner 1 Tax Country 2 Only required for Entity Type = Company. Requirements as per above.
Substantial Owner 1 TIN 3 Only required for Entity Type = Company. Requirements as per above.
Substantial Owner 1 Tax Country 3 Only required for Entity Type = Company. Requirements as per above.
Substantial Owner 1 Address Only required for Entity Type = Company. Requirements as per above.
Substantial Owner 1 City Only required for Entity Type = Company. Requirements as per above.
Substantial Owner 1 Country Only required for Entity Type = Company. Requirements as per above.
Substantial Owner 1 DOB Only required for Entity Type = Company. Requirements as per above.