Collection

Automatic Exchange of Information

This collection brings together all documents about the UK's Automatic Exchange of Information which aims to combat tax evasion.

International agreements to improve tax compliance

Automatic Exchange of Information agreements are made between the UK and other countries. These agreements allow the exchange of information between tax authorities of different countries about financial accounts and investments to help stop tax evasion.

United States Foreign Account Tax Compliance Act (FATCA)

  1. UK - US Automatic Exchange of Information Agreement (FATCA)

    • Statutory guidance

Crown Dependencies and Overseas Territories

  1. Automatic Exchange of Information Agreements: other UK agreements

    • Statutory guidance

Registering and reporting

  1. Automatic Exchange of Information: registering and reporting guidance

    • Guidance