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HMRC internal manual

International Exchange of Information Manual

Exchange of Information: Outward requests: Overview

Exchange of information requests are a normal part of HMRC enquiry work. An outward request can be made at any stage of an enquiry providing:

  • There is a relevant legal gateway for the request (IEIM101200);

  • The information you are seeking is foreseeably relevant (IEIM101300); and

  • It is information the UK would be legally able to provide for a similar inward request from the other tax authority and so meets the standard of reciprocity (IEIM101500).

You must also consider whether you have exhausted all domestic avenues (IEIM112300).