Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

Double Taxation applications and claims - Exchange of information and correspondence with overseas tax authorities: Requests for information from overseas tax authorities

If you receive a request from the overseas tax authorities for information about a claimant, you should refer the request to Specialist Personal Tax, PT International Advisory.

Similarly, you should refer to PT International Advisory any correspondence from overseas tax authorities about exchange of information material.