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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.

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
  1. IEIM800000
    Covid-19 update
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