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 (HMRC) online services.



Guidance on registering an account to access the AEOI online service and guidance for financial institutions to report information to HMRC.

You can check if there are any current problems with this service, or times it won’t be available. HMRC services may be slow during busy times.

Published 17 October 2014
Last updated 13 April 2018 + show all updates
  1. 'Online questions' section amended to give more information about how to report to HMRC under Automatic Exchange of Information agreements.
  2. In the registration guidance for creating an account, the instruction for step 8 has been changed.
  3. The steps for creating an account to access the AEOI service have been updated.
  4. Updated reporting guidance to show updated list of territories covered by the Automatic Exchange of Information process.
  5. Extensive changes have been made to 'Automatic Exchange of Information: reporting guidance'.
  6. Updated 'New users' checklist.
  7. The Foreign Account Tax Compliance Act (FATCA) is now known as Automatic Exchange of Information (AEOI).
  8. This guide has been updated to reflect changes in FATCA legislation.
  9. Foreign Account Tax Compliance Act legislation has recently changed and there is no longer a requirement to submit nil returns.
  10. Updated guidance to inform customers of time lag between registration and reporting.
  11. First published.