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HMRC internal manual

International Exchange of Information Manual

HM Revenue & Customs
, see all updates

Notifying clients about the Common Reporting Standard and related matters: Further guidance


Guidance for those who have received a notification [Please note that the link will go live in October 2016.]

Tackling offshore evasion: requiring financial intermediaries and tax advisers to notify their customers

Automatic exchange of information guidance –part of the International Exchange of Information Manual

UK residence and tax

If you haven’t told HMRC about income

Worldwide Disclosure Facility