Guidance

Register and report Automatic Exchange of Information

Find out how to use HMRC online services to register and report for the Automatic Exchange of Information (AEOI) service if you're a financial institution.

Documents

Details

Financial institutions should use this guidance to find out how to:

  • register an account to access the AEOI online service
  • report information to HMRC

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