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HMRC internal manual

International Exchange of Information Manual

• From: HM Revenue & Customs
• Published: 25 April 2016
• Updated: 20 December 2017, see all updates

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1. Contents

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

Core principles of international exchange

1. IEIM100000

   Exchange of information core guidance
2. IEIM200000

   Legal framework for exchange

Specific forms of exchange of information

1. IEIM300000

   Country-by-Country reporting: Contents
2. IEIM400000

   Automatic exchange of financial accounts information
3. IEIM500000

   Guidance on exchange of tax rulings

Related guidance

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