Statutory guidance

Automatic Exchange of Information Agreements: other UK agreements

Updated 11 June 2020

Other UK Agreements

Following the UK-US Automatic Exchange of Information Agreement all the crown dependencies and overseas territories entered into automatic tax information exchange agreements with the UK.

Under these agreements, information on financial accounts was exchanged in respect of the years 2014 to 2016. Subsequently the UK and all the crown dependencies and overseas territories adopted the Common Reporting Standard (CRS) for sharing financial account information. From 2017 onwards, the CRS has fully superseded these earlier automatic tax information exchange agreements.

Previously published documents

Implementing the UK’s agreements with the crown dependencies to improve international tax compliance

Summary of responses: implementing the UK’s agreements with the CDs and Gibraltar to improve international tax compliance

UK-Isle of Man Agreement to improve international tax compliance

UK-Guernsey Agreement to improve international tax compliance

UK-Jersey Agreement to improve international tax compliance

UK-Gibraltar Agreement to improve international tax compliance

Guidance for UK-CD/OT Agreements

Final regulations on the implementation of the UK-CD and Gib Agreements

Final tax Information and impact Note

Amended Annex II and III to the UK-Isle of Man Agreement

Amended Annex II and III to the UK-Jersey Agreement

Amended Annex II and III to the UK-Guernsey Agreement

Amended Annex II and III to the UK-Gibraltar Agreement

UK-Cayman Agreement to improve international tax compliance

UK-Bermuda Agreement to implement international tax compliance

UK-Montserrat Agreement to implement international tax compliance

UK-Turks and Caicos Agreement to implement international tax compliance

UK-British Virgin Islands Agreement to implement international tax compliance

UK-Anguilla Agreement to improve international tax compliance

Reporting to HMRC

Find out how to complete an Automatic Exchange of Information Return .

Details on future agreements will be published on this page.