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HMRC internal manual

International Exchange of Information Manual

Notification requirement: Scope and requirements: What should I send?

The notification must consist of:

  • a document under HMRC branding providing information and links to guidance
  • a covering letter from the business sending the notification, with certain set wording in it.

The wording and format of the HMRC branded document is set out in the Regulations, and a copy of it can be downloaded here.

The letter should be in a paper form, and can be sent by post or delivered by hand; Specified Relevant Persons also have the option of sending by email where they are confident this will be read.

The cover letter should be in the form of a letter from the business under its branding, and if appropriate should be in the same format as normal correspondence with the customer.  It should include the name of the customer and be addressed to them.  There are certain phrases that must be included [IEIM608050], but otherwise the business is free to decide the content of the covering letter.

Both the HMRC document and the letter can be sent by email only by Specified Relevant Persons, and only where they regularly correspond with their client by email about professional matters and is confident these are read.  If the Specified Relevant Person does not normally communicate professionally with the client by email, the notification and cover letter must be sent or given by letter. 

There is further guidance expanding on the content and method of the notification at [IEIM608000].