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HMRC internal manual

Double Taxation Relief Manual

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Double Taxation Relief Manual: Guidance by country: Jersey: Exchange of Information

Paragraph 10 of the Arrangement provides for the taxation authorities of the United Kingdom and Jersey to exchange information to enable the provisions of the Arrangement to be carried out.

From 2010, a separate Tax Information Exchange Agreement (SI 2009/3012) has had effect, which allows for wider exchanges of information on request than provided for in paragraph 10 of the Arrangement.