FATCA is the United States legislation passed in March 2010. It requires non-US financial institutions to provide reports to the US regarding their customers who are 'US persons' for US tax purposes and who hold accounts with the financial institution. US financial institutions will also have separate reporting obligations.
Our local government and the US Governments have entered into a reciprocal agreement, under which RBS International will report US customers to the local tax authority and not directly to the US IRS. The local tax authority is responsible for sharing this information with the IRS and the bank will play no part in this process.