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HMRC internal manual

International Exchange of Information Manual

Exchange of Information: Key Concepts

Customer specific information can only be exchanged and used in accordance with strict legal requirements.  These requirements are covered in the following sections:

  • Information must be exchanged through a legal gateway (IEIM101200);

  • Information requested must be foreseeably relevant (IEIM101300); and

  • Exchange must be through a Competent Authority (IEIM101400).


There is more detail on the implications of the specific terms of each treaty in IEIM200000+.