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.
Documents
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 11 June 2020 + show all updates
Last updated 11 June 2020 + show all updates
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The UK - US Automatic Exchange of Information Agreement has been updated.
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First published.