Cross-border families should not start with a bank form. Start by mapping each person's domestic tax residence, possible treaty position, accounts, entities and controlling-person roles for the relevant period.
This gateway separates China tax residence, destination residence, treaty analysis, CRS self-certification and the distinct U.S. FATCA overlay. It routes evidence and advice; it does not determine residence, treaty entitlement, account classification, disclosure or tax liability.
Use the right sequence
The Legal Rule
Tax and financial obligations depend on residence, source, transaction structure and the rules applicable to the relevant person or entity. Registration, reporting or approval requirements should be tested before funds move.
The Business Impact
Map the regulated activity, entity, money flow, customer location and reporting or tax treatment before launch or payment. A structure that works commercially can still fail if licensing, remittance or tax characterisation is wrong. Apply that to the facts of Family Tax Residence, CRS and FATCA: Cross-Border Decision Gateway.
- Fix the period and facts. Build a day-count calendar, homes and family-location record, work pattern, citizenship and immigration record, and the ownership chart for accounts, companies, partnerships, foundations and trusts.
- Test domestic residence country by country. Each jurisdiction applies its own law. A visa, passport, domicile label or bank address is not a substitute for that analysis.
- Analyse dual residence separately. If two domestic systems treat a person as resident, identify the applicable treaty, persons covered, tie-breaker rules, procedural requirements and tax-by-tax consequences. A treaty conclusion should not be assumed to rewrite every domestic-law or reporting answer.
- Classify accounts and entities. Determine the account holder, financial institution, entity classification, controlling persons, reportable jurisdictions and required taxpayer identifiers under the rules actually applied by the institution.
- Complete forms consistently. Reconcile self-certifications with residence advice, tax returns, onboarding files and entity records. Escalate conflicting or changed facts instead of selecting the convenient answer.
CRS and FATCA are different frameworks
| Framework | Planning question | Do not assume |
|---|---|---|
| CRS | Which participating jurisdiction's rules govern the institution, account and reportable person? | That one universal form or one residence label resolves every country. |
| China implementation | What due diligence, self-certification and controlling-person information must a China financial institution collect? | That offshore ownership or a second passport removes identification duties. |
| FATCA | Is there U.S. status, a U.S. account or entity-owner reporting issue under the applicable FATCA rules? | That CRS compliance answers FATCA, FBAR or Form 8938 questions. |
Build one family reporting map
- one row per family member and relevant tax year;
- domestic residence conclusion and supporting facts for each jurisdiction;
- treaty analysis, advice owner and any filing or competent-authority step;
- account, entity and trust ownership, signatory and controlling-person roles;
- taxpayer identifiers, self-certification dates and change-of-circumstances triggers;
- links to returns, wealth-source records, entity registers and professional advice.
Keep conclusions versioned. A move, new home, family relocation, employment change, trust event, entity reclassification or corrected day count can require a new analysis and updated forms.
Route destination questions to the right guide
For the UK, use the separately lawyer-reviewed residence guide and current HMRC materials. For China, use the China residence orientation and obtain PRC tax advice. For overlapping residence, start with the treaty tie-breaker gateway. Trust, succession, immigration and property structures need their own analysis; tax reporting does not validate the underlying structure.
Primary sources
- OECD: Consolidated Text of the Common Reporting Standard (2025)
- PRC authorities: non-resident financial-account due-diligence measures
- IRS: Foreign Account Tax Compliance Act
- HMRC: Statutory Residence Test guidance
Authority links are starting points. Confirm current law, guidance, exchange relationships, forms and procedures for the relevant period and facts.
Change log
15 August 2026 — controlled version v2: expanded the former CRS/FATCA explainer into a family tax-residence and reporting gateway; separated domestic residence, treaty analysis, CRS and FATCA; added a family evidence map, specialist routes and current primary sources; marked all new scope pending refreshed review.
Prepare the family calendar, residence facts, account list and ownership chart before requesting advice.
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