# The International Tax Compliance Regulations 2015, Regulation 12GA: Provision of a valid self-certification


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/2015/878/regulation/12GA (the official version)
Page: https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-12GA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.