Exchange of Information: Key concepts: Jurisdictions that the UK can exchange with
If you wish to request information from an overseas tax authority you will need to check that the UK has a legal gateway with the jurisdiction (IEIM101200).
In some cases, there will be more than one gateway. There is no priority order to the instruments: the one that fits the needs of the request most suitably can be chosen. This decision will be taken by the Competent Authority (IEIM101400), and the detail on this page is to enable you to establish whether exchange with the particular jurisdiction is possible.
Exchange within the European Union
If the other jurisdiction is a member of the European Union then exchange can be made using the Directive on Administrative Cooperation (IEIM210400). The EU has also extended the Directive by agreement with five other, non-EU, states.
- San Marino, and
IEIM210410 explains the taxes covered by the Directive on Administrative Cooperation.
Exchange outside the European Union
For other jurisdictions you can check those that are party to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the ‘MAC’) on the OECD website. The OECD updates this list regularly as new jurisdictions are added as participating.
IEIM210310 explains the taxes covered by the MAC.
Each bilateral agreement will specify what taxes and duties are covered. More details on how to find out are on the relevant guidance pages for each type of agreement.