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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Meaning of relevant foreign tax

Relevant foreign tax means

  • a tax of a European Union member state, other than the United Kingdom, that is covered by the provisions for the exchange of information under the Directive of the Council of the European Communities dated 19 December 1977 (No.77/799/EEC) as amended, and
  • any tax or duty which is imposed under the law of a territory in relation to which international tax enforcement arrangements have been made (under FA06/S173) and which is covered by the arrangements.

FA08/SCH36/PARA63 (4)