IDG80200 - Appendices: contact details for international disclosures

The Information Policy and Disclosure Team does not provide advice on international disclosures.

International requests for information held by HMRC are dealt with by various Teams across the Department depending on the originator of the request and the type of information requested.

These are some examples of the different Teams who deal with international disclosures; the list is not exhaustive:  

  • Requests for information received from overseas tax authorities are dealt with by the Exchange of Information (EoI) in BAI. EoI will decide whether the disclosure is relevant and appropriate.
  • Requests for information relating to aggressive/abusive tax avoidance schemes with an Australian, Japanese, Korean, Canadian or American connection are dealt with by the Joint International Tax Shelter Information Centre (JITSIC). The current members of JITSIC can be found on the JITSIC intranet pages.
  • Requests for information relating to transfer pricing matters are dealt with by the Transfer Pricing Group at CTIAA Business International.
  • Requests for information relating to taxes on estates, gifts and inheritances are dealt with by Specialist Personal Tax, Trusts & Estates.
  • Requests for information from foreign tax authorities in relation to both direct and indirect taxes should be dealt with in line with the guidance which explains the different bilateral/multilateral agreements, EU Directives and Regulations.
  • Requests from EU member states for assistance in obtaining information, servicing legal documents or recovering a tax or duty debt when a defaulter is living in the UK are dealt with the MARD Team in Debt Management and Banking (DMB). For guidance on the MARD arrangements with countries that are inside the EU see DMBM560015. For guidance on MARD arrangements outside of the EU see DMBM56020(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Requests for Mutual Administrative Assistance (MAA) in support of criminal investigations are co-ordinated by the International Mutual Assistance Team (IMAT). These requests to HMRC from other worldwide law enforcement usually relate to the provision of intelligence and information.