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HMRC internal manual

International Exchange of Information Manual

Exchange of Information: Outward requests: Information available

You can ask for a wide range of information providing it is foreseeably relevant to your enquiry. If it is relevant to a risk assessment, there are few exceptions to what can be exchanged.

Some common examples include:

  • Foreign pay and tax details 

  • Residence status

  • Property owned or used  

  • Income and expenses

  • Bank account balances and transactions  

  • Directors and shareholders of companies

  • Company registration

  • Contracts and legal documents

  • Financial accounts including business records, invoices and financial statements

  • Tax rulings and clearances

  • Minutes, emails, and other communications

  • Legal and beneficial owners

  • Details of tax paid by entities


This list is not exhaustive, and you should consider the kind of information that HMRC holds, or could obtain, ourselves. Exchanges do not always have to be about exchanging pieces of paper.  Exchanges of information can take the form of a telephone call or meeting.  Some of the most effective exchanges occur when tax authorities discuss their approaches to the same tax issues and cases.

A competent authority will always be involved from both jurisdictions to ensure that information is exchanged in accordance with the legal requirements.