This guidance outlines the compliance obligations for UAE Reporting Financial Institutions (RFIs) regarding Citizenship by Investment (CBI) and Residence by Investment (RBI) schemes. Highlighting risks identified by the OECD, the document mandates that RFIs must not rely on self-certifications if they have reason to know the documentation is unreliable. It provides specific due diligence procedures, including high-risk jurisdiction analysis and mandatory follow-up questions regarding physical presence and tax filings in other jurisdictions. These measures ensure accurate tax residency identification and prevent the misuse of investment schemes to circumvent the Common Reporting Standard reporting requirements.