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HMRC internal manual

International Exchange of Information Manual

Exchange of Information: Outward Spontaneous

Where HMRC has information that may be foreseeably relevant (IEIM101300) to an overseas tax authority and there is a relevant legal gateway (IEIM101200) we are required to exchange this information spontaneously. This means we do so without receiving a request for information from the other territory.   For a general overview of spontaneous exchange see IEIM102200.

If you have any information on your cases which you think could be foreseeably relevant to another tax administration you should follow the same process as for an outward request (IEIM111030).  However do not worry if you cannot complete all the boxes on the template.  The Competent Authority will let you know if anything further is needed.

Information should be exchanged at an early stage to ensure the effectiveness of the exchange. Therefore please send the information to the UK Competent Authority mailbox as soon as possible.