The term 'United States person' under the Foreign Account Tax Compliance Act (FATCA) means a citizen or resident of the United States.
Please note that US Person includes any individual born in the United States or a US territory, including individuals who have never lived there. If you are born in the US or a US territory but do not provide a US TIN, we will require you to provide evidence that you have renounced your US citizenship though a Certificate of Loss of Nationality.
For more information regarding US persons, please visit www.triodos.co.uk/help/tax-regulations