Know your customers' tax residency: A guide for insurers and financial advisers

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  • ABI

This document is intended to provide a "Guide of Good Practice" for life insurance companies and financial advisers in ascertaining the tax residence status of policyholders, as now required under UK law.

This Guide establishes standards that the ABI and APFA believe all life companies and financial advisers should aspire to and work towards but is not intended to comprise legal advice or to be a substitute for firms conducting their own assessment of the requirements of UK law in this regard.