Statutory guidance

UK-US Automatic Exchange of Information Agreement (FATCA)

Intergovernmental agreement (IGA) approach to The Foreign Account Tax Compliance Act (FATCA) aiming to improve tax evasion between the UK and US.

• From: HM Revenue & Customs
• Published: 8 September 2014
• Last updated: 30 May 2025 — See all updates

Documents

UK-US Automatic Exchange of Information Agreement

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Related Agreement 2019: To improve international tax compliance and implement FATCA

ODT, 22.6 KB

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Details

A model intergovernmental agreement (IGA) was developed and published in July 2012. The UK and the US signed an IGA to improve international tax compliance and to implement FATCA in September 2012.

Published 8 September 2014

Last updated 30 May 2025 + show all updates

1. 30 May 2025

   ‘Related Agreement 2019: To improve international tax compliance and implement FATCA’ has been added. In ‘UK-US Automatic Exchange of Information Agreement’, the links in the current documents section have been updated.

2. 11 June 2020

   The UK - US Automatic Exchange of Information Agreement has been updated.

3. 8 September 2014

   First published.