# The International Tax Compliance (Amendment) Regulations 2025, Regulation 9: Insertion of regulation 12GA (provision of a valid self-certification)


After regulation 12G (provision of information), insert—
“Provision of a valid self-certification
12GA Where a reporting financial institution requests a self-certification from an individual account holder, an entity account holder or a controlling person of an entity account holder (a ‘self-certification provider’), the self-certification provider must provide the self-certification requested—
(a) in the case of a self-certification under the CRS, in accordance with the requirements of Sections III to VI and the commentary on those sections, and
(b) in the case of a self-certification under the FATCA agreement, in accordance with the requirements of Annex 1 to that agreement.”.

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Source: https://www.legislation.gov.uk/uksi/2025/740/regulation/9 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-amendment-regulations-2025/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.