A Self-Certification is a formal declaration by an Account Holder (or Controlling Person) establishing their tax residency and compliance classification. Financial Institutions are required to collect self-certifications upon account opening (for New Accounts) or during remediation (for Pre-existing Accounts). A valid self-certification must contain the entity/individual's name, address, tax jurisdictions, Tax Identification Numbers (TINs), and Date of Birth (DOB) for individuals.
Explanatory notes from the DITC clarify that providing Dates of Birth and TINs is mandatory, and self-certifications lacking these details are invalid unless narrow exceptions apply (e.g., when a jurisdiction does not issue TINs).
Effective 1 January 2026, self-certifications must require account holders to declare ALL jurisdictions of tax residence without omission.
