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HMRC internal manual

International Exchange of Information Manual

Exchange of Information: Other collaboration between tax authorities

Exchange of information is not just applicable to communications about customers.  It is also possible to collaborate in other ways.  

Some examples include:

  • Sharing best practice;

  • Discussing operational procedures;

  • Obtaining know-how and specialist advice;

  • Gathering information help to develop policies; or

  • Working together on international and cross-cutting policies.


It is not always necessary for this kind of collaboration to involve a Competent Authority, but it is best to check first before sharing anything with another tax authority.  Collaborating under the rules of an international agreement also affords protection to the information.  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)