Dealing with HMRC – guidance

Automatic Exchange of Information: financial institutions - quick guide

This publication was withdrawn on 2 June 2016

This information has been updated. Please read Automatic Exchange of Information: financial institutions.

Information on Automatic Exchange of Information (AEOI) reporting requirements.


Financial institutions must review the accounts they maintain and report certain account holders to HM Revenue and Customs (HMRC) every year. This includes information that must be sent to the USA under the AEOI.

Find out if it affects you, what you have to do and where you can find further information.