Register for Automatic Exchange of Information
Find out how to register for the Automatic Exchange of Information (AEOI) service if you're a financial institution.
Who should register
You should register for the Automatic Exchange of Information (AEOI) if you:
- are a financial institution who needs to make an AEOI return
- need to file a return on behalf of a financial institution
When to register
You need to register at least 24 hours before you want to make an AEOI return, the annual deadline for submitting AEOI returns is 31 May.
What you’ll need
To complete your registration, you’ll need:
- your Government Gateway user ID and password
- organisation name (if applicable)
- first and last name (your name or the name of a contact person if you’re an organisation)
- contact telephone number
- email address
- contact address
We also need information about each reporting financial institution that you want to register, you need to give us the:
- organisation name and first name and last name of contact in the financial institution
- telephone number
- email address
- Global Intermediary Identification Number if reporting under the Foreign Account Tax Compliance Act (FATCA) for the USA
- Unique Taxpayer Reference (UTR), National Insurance number or indicate that the reporting financial institution has no UK tax identifier
- address of their principal place of business
How to register
To register for AEOI, you need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.
You must select ‘organisation’ as your account type to register for AEOI.
You must select ‘no’ when you are asked if you have registered for AEOI before.
Service availability
HMRC services may be slow during busy times. Check if there are any problems with this service.
After you’ve registered
Once you’ve registered you’ll be given an:
- AEOI ID (10 digit reference)
- HMRC Registration Identification Number for each financial institution that you’ve registered
These are the 2 reference numbers you’ll need to submit a return.
When you can file a report
Once you’re registered and enrolled to use the HMRC AEOI (including FATCA) service you’ll need to wait approximately 24 hours to file your report.
Find out how to report information using AEOI.