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HMRC internal manual

International Exchange of Information Manual

Charities: Redaction of information on human rights grounds


The information reported under the AEOI agreements has the potential to impact on the recipients of grants from charities where the charity meets the definition of a Financial Institution.  When they apply, the rules require the transmission of the grant recipients’ data to the jurisdiction of their tax residence. 

In some cases, the activities or background of the individual may mean that supplying this data to the other jurisdiction will place them at risk. The types of risks individuals may face are numerous, and this guidance cannot cover all of the potential areas. If a charity is concerned about the human rights implications associated with any information it is required to report under the AEOI agreements it should contact HMRC to discuss those concerns.  Contact details are included at ‘How to report a threat to human rights’.

While the AEOI agreements include safeguards to protect the data exchanged from being used in a way that is not compatible with the legal agreements it is exchanged under (see IEIM406020 for safeguards already in place), HMRC recognises that there may be cases where the threat to individuals as a result of their information being exchanged may warrant information being redacted from that transmitted.

HMRC will continue to monitor the policies and practices of other jurisdictions with which it shares customer information, and will not share any data where it use may be contra to UK public policy. Charities and other organisations working in other jurisdictions are well placed to identify new threats as a result of changes in other jurisdictions and should be proactive in raising concerns with HMRC.


The list of reportable jurisdictions confirms the UK’s exchange partners. Each jurisdiction on that list has been reviewed by the UK and a decision has been taken that they have the correct safeguards in place.