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HMRC internal manual

International Exchange of Information Manual

Exchange of Information: Taxes covered in this guidance

The exchange instruments this guidance covers have been around for a long time, and have developed a great deal in the last 20 years.  Historically, they dealt only with direct taxes; however, increasingly the modern and renegotiated agreements provide coverage for taxes of all kinds and descriptions (and in some cases, duties).

So in the main the guidance is aimed at direct tax, but may be useful for other taxes depending on the circumstances –particularly for indirect tax exchanges outside of the EU. 

For more guidance on taxes covered by agreements and for the use of information for other taxes see IEIM200200.

Specific guidance on exchange for other taxes

There is an extensive sharing network for indirect tax, particularly VAT and particularly within the EU.  See existing guidance on exchange of VAT information within the EU.

There are also specific Inheritance Tax exchange agreements (IHTM27163).

Assistance in collection

Exchange of information for all taxes and duties is used in assistance in collection of cross-border debts and assets.  Specific guidance on this is being developed.