Automatic Exchange of Information: registering and reporting guidance
Guidance on registering and reporting for the Automatic Exchange of Information (AEOI) service using HM Revenue and Customs Online Services.
How to access the AEOI online service. HM Revenue and Customs services may be slow during busy times. You can also check if there are any current problems with this service, or times it won’t be available.
Published: 17 October 2014
Updated: 21 March 2017
- Updated reporting guidance to show updated list of territories covered by the Automatic Exchange of Information process.
- Extensive changes have been made to 'Automatic Exchange of Information: reporting guidance'.
- Updated 'New users' checklist.
- The Foreign Account Tax Compliance Act (FATCA) is now known as Automatic Exchange of Information (AEOI).
- This guide has been updated to reflect changes in FATCA legislation.
- Foreign Account Tax Compliance Act legislation has recently changed and there is no longer a requirement to submit nil returns.
- Updated guidance to inform customers of time lag between registration and reporting.
- First published.