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HMRC internal manual

International Exchange of Information Manual

Exchange of information: Types of exchange: Overview

There are three recognised methods of exchanging tax information:

 

All exchange instruments allow for exchange on request. The other two types of exchange are possible under most, but not all exchange instruments.  Unless an exchange instrument specifically prohibits one of the other types of exchange, or specifically refers only to exchange on request, it should be possible to exchange spontaneously or automatically.

Under all methods, the core principles of foreseeable relevance (IEIM101300), and exchanges being made by a Competent Authority (IEIM101400) still apply.