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HMRC internal manual

International Exchange of Information Manual

Exchange of Information: Outward requests: General information

It is normal for HMRC to seek to understand more about their customers in order to help with risk assessment and other compliance work, as well as when developing policy or operational practice.

Particularly on larger, multinational cusomers, or for internationally mobile customers with significant investment or transactions with other jurisdictions, you may want to ask a Competent Authority (IEIM101400) to set up a call with the officials responsible for the customer in another jurisdiction.

Before understanding this activity it is important to have a clear list of questions and subject areas in mind, so that the Competent Authority can give assurance that what is to be discussed is foreseeably relevant (IEIM101300) to the administration and enforcement of tax.