What is FATCA (Foreign Account Tax Compliance Act)?
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The Tax Regulations are aimed at reducing offshore tax evasion by requiring UK Financial Institutions, such as Invesco Asset Management Limited, and Invesco Fund Managers Limited (under the business name of Invesco Perpetual), to provide information to local tax authorities annually on financial accounts invested in certain products which are held by “Specified Persons”, in the relevant jurisdiction i.e. the US, Isle of Man, Guernsey, Jersey and Gibraltar.
For more information about FATCA, please read the relevant Q&A: