Self-Certification For Common Reporting Standard (Crs) Page 10
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please talk to your tax adviser or see the OECD automatic exchange of information
portal.
“Specified Insurance Company"
The term “Specified Insurance Company” means any Entity that is an insurance
company (or the holding company of an insurance company) that issues, or is
obligated to make payments with respect to, a Cash Value Insurance Contract or an
Annuity Contract.
“TIN” (including “functional equivalent”)
The term “TIN” means Taxpayer Identification Number or a functional equivalent in the
absence of a TIN. A TIN is a unique combination of letters or numbers assigned by a
jurisdiction to an individual or an Entity and used to identify the individual or Entity for
the purposes of administering the tax laws of such jurisdiction. Further details of
acceptable TINs can be found at the OECD automatic exchange of information portal.
Some jurisdictions do not issue a TIN. However, these jurisdictions often utilise some other
high integrity number with an equivalent level of identification (a “functional
equivalent”). Examples of that type of number include, for Entities, a Business/company
registration code/number.
Sharefunds Limited is authorised and regulated by the Financial Conduct Authority and is entered on the register under reference 227807
Registered in England – Number 04856420
Registered Office: Bow House, 1A Bow Lane, London, EC4M 9EE
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