Dealing with HMRC – international treaty

Tax Information Exchange Agreement: Cayman Islands - taxation of savings income

Non-reciprocal Agreement with the Cayman Islands relating to the EU Directive on taxation of savings income in the form of interest payments.



Exchange of letters concerning arrangements between the UK and Cayman Islands contained in an agreement on the taxation of savings income. The attached document is classified by HM Revenue and Customs as a Tax Information Exchange Agreement (TIEA),which are bilateral agreements under which territories agree to co-operate in tax matters through exchange of information.