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HMRC internal manual

International Exchange of Information Manual

Exchange of Information: Outward Requests: Visiting premises in another jurisdiction

If you arrange a visit to another jurisdiction in the course of enquiries into a cross border issue you will need specific consent from the local tax authority to enter the jurisdiction for that purpose.  Many international agreements contain a provision allowing for visits by agreement. If there is no such provision then you cannot visit, although you may be able to visit the tax authority office to view the papers instead.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)