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HMRC internal manual

International Exchange of Information Manual

Legal framework for exchange

This section of the guidance provides more on the different types of legal agreements (IEIM210000) and their background, as well as covering what can be exchanged (IEIM200100), and what it can be used for (IEIM200200 and IEIM200300).  It also covers the periods for which the information can be used (IEIM200400).