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HMRC internal manual

International Exchange of Information Manual

Charities: Redaction of information on human rights grounds: How to apply for redaction of information

If a charity has reason to believe that the information required under the AEOI agreements may result in a threat to someone’s rights it should apply to HMRC for redaction of the information. If HMRC agree to redact, the charity will still have to provide the information to HMRC as this is a legal requirement of the AEOI regimes, but HMRC will remove all data relating to that person or those persons from the data that is sent to other jurisdictions.



The application form is at IEIM406120 an application should include:

  1. A statement of the grounds for redaction including which rights may be under threat if the information is transmitted to the recipient jurisdiction.
  2. Whether the application relates to specific individuals or to a class of individuals to whom the charity makes grants.
  3. Evidence of the threat:
  • This might include, police reports, documentary evidence of threats, other evidence of threats involving the jurisdiction in question.
  • This could also include testimony from individuals who have suffered human rights abuses in related and relevant circumstances.

When should an application be made?

An application for redaction can be made at any time, by sending the information listed above to the mailbox below. Reporting is due by 31 May annually for information relating to the preceding calendar year. Applications should be made by 30 April following the first year the charity becomes aware of the threat to allow HMRC time to review before the reporting deadline. If a charity becomes aware of a threat after this date they should get in contact with HMRC as soon as possible to allow the case to be reviewed before any data is exchanged. Receipt of an application after 30 April will not be considered grounds for refusal.

Applications that are approved do not need to be renewed annually, but the charity should contact HMRC should circumstances change and the threat is reduced or no longer exists.


2017 and 2018 reporting years

It is expected that the initial years of reporting will result in a higher number of applications, so we recommend that applications are made early.


What if an application is unsuccessful?

HMRC will explain the reason for rejecting any application for redaction and the information will be included in that year’s reporting. A charity can ask for a case to be reconsidered, at any time, if circumstances change and there is new information that should be taken into consideration, or if they consider that HMRC has not taken into account all the relevant facts and circumstances in reaching a decision. HMRC will not exchange any data where the issue of a threat to human rights resulting from the exchange is still under review or appeal.



Applications for redactions and queries should be sent to: