Statutory guidance

Tax administration: regulations to implement the UK's automatic exchange of information agreements

This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.

Documents

Tax administration: regulations to implement the UK's automatic exchange of information agreements

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International Tax Compliance Regulations 2015

International Exchange of Information Manual

Details

In compliance with the UK’s obligations under the EU Revised Directive on Administrative Cooperation (Council Directive 2014/107/EU) to improve international tax compliance, and the UK’s obligations under Competent Authority Agreements with non-EU jurisdictions for the Common Reporting Standard, HM Treasury has introduced regulations creating due diligence and reporting obligations for UK financial institutions.

Guidance to support the regulations has been published in HMRC’s International Exchange of Information Manual.

Published 18 March 2015