HMRC internal manual

International Exchange of Information Manual

From:
HM Revenue & Customs
Published
Updated:
, see all updates
  1. Contents

Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.

  1. IEIM100000
    Exchange of information core guidance
  2. IEIM200000
    Legal framework for exchange
  3. IEIM300000
    Country-by-Country reporting: Contents
  4. IEIM400000
    Automatic exchange of financial accounts information
  5. IEIM500000
    Guidance on exchange of tax rulings
  6. IEIM600000
    Disclosable arrangements legislation
  7. IEIM800000
    Covid-19 update
  8. IEIM800010
    Deferral of reporting deadlines for DAC 6.