IEIM120010 - Exchange of information: From the UK to another jurisdiction: Overview

Where the UK has signed an exchange agreement with another jurisdiction, we have undertaken that HMRC will provide information to that jurisdiction. 

Information may go out of the UK on three bases:

• Sent in response to an inward request from another tax authority (IEIM120100);

• Sent by HMRC spontaneously because it looks relevant to the other jurisdiction (IEIM120200); or

• Automatically in bulk on a regular basis due to an agreement for such data to be sent (IEIM102300).