As a gentle reminder to those of you who administer structures which will be caught by FATCA, the 30 June 2015 is the deadline for the first reports of FATCA information under the reporting regimes that have been put in place in both Guernsey and Jersey to ensure compliance with the US/Guernsey and US/Jersey Intergovernmental Agreements regarding FATCA. The deadline for the first reports in relation to the UK/Guernsey and UK/Jersey Intergovernmental Agreements regarding a FATCA-type reporting regime is 30 June 2016.

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