The Guidance Notes provide a detailed explanation of the FATCA and the terms and conditions for relevant financial institutions identified in the agreement and operating in the UAE banking, insurance and financial services sectors. The document also includes guidelines for submitting financial reports according to FATCA standards, the UAE's framework and legislation as well as updates on the laws issued by the US Treasury Department.

All relevant financial institutions and entities identified within the agreement are required to register on the portal using the Registration Form included in the Guidance Notes, which will be provided by their licensed authorities, including the UAE Central Bank, Securities and Commodities Authority, Insurance Authority and Dubai International Financial Centre.