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  1. Home
HMRC internal manual

International Exchange of Information Manual

From:
HM Revenue & Customs
Published
25 April 2016
Updated:
13 October 2025 - See all updates
  1. Back to contents
  2. IEIM700000
  3. IEIM720000

IEIM721000 - Intermediaries

  1. IEIM721010
    Definition of Intermediary
  2. IEIM721020
    Residence and UK Nexus
  3. IEIM721030
    Promoter
  4. IEIM721040
    Service Provider
  5. IEIM721050
    Knowledge Test
  6. IEIM721060
    Reasonably Expected to Know
  7. IEIM721070
    Groups of Companies
  8. IEIM721080
    Employees
  9. IEIM721090
    Partnerships
  10. IEIM721100
    Limited Liability Partnerships
  11. IEIM721110
    Practical Application of Rules for UK Permanent Establishments
  12. IEIM721120
    Exclusions
  13. IEIM721130
    Legal Professional Privilege
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