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HMRC internal manual

International Exchange of Information Manual

Notification Requirement: Content and method of notification: Form of notification

Notification Requirement: Content and method of notification: Form of notification

The notification should consist of:

  • A document under HMRC branding providing information and links to guidance; and
  • A covering letter from the business sending the notification, with certain set wording in it including the name of the account holder or client.

 

Guidance on each of these follows.