The Common Reporting Standard (CRS) was introduced on 1 January 2016 to help fight tax evasion and protect tax systems worldwide. 

Under the CRS, we must check where our customers may be paying tax (often referred to as where you are ’tax resident’). 

Whether you're an individual customer or you have a business relationship with us, the CRS may affect you. The impact will depend on things like:

  • the type of account or product you have with us
  • where you bank with us
  • where you live or operate as a business.

If you're tax resident outside the country where you bank, then we'll share information about you and your accounts with our local tax authority, which may then be shared with the tax authority where you are tax resident. 

We'll attempt to use the information you've already provided to determine where you're tax resident. However, where such information suggests you're tax resident in a country other than the country where your account is maintained, we may ask for additional documentation to confirm your tax residence. 

If the information we hold on your tax residence is not current, please update our records by completing sections A, C and D of the Self-Certification Form (pdf) and return to us with a copy of one of the supporting documents to: Retail FATCA, Santander House, 9 Nelson Street, Bradford, Great Britain, BD1 5AN.

Queries

If you need further help on the CRS and your tax position, please contact a tax adviser, as we can't provide tax advice. You may also find useful guidance on the OECD Portal and the HMRC AEOI website

Further information

Download the Common Reporting Standard FAQs (pdf)
Instructions for account remediation (pdf)

Forms

Self-Certification (pdf)
HMRC Guidance for Bank Account Holders
OECD Portal

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