Summary

Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.

Contents

Core principles of international exchange
  1. IEIM100000
    Exchange of information core guidance
  2. IEIM200000
    Legal framework for exchange
Specific forms of exchange of information
  1. IEIM300000
    Country-by-Country reporting: Contents
  2. IEIM400000
    Automatic exchange of financial accounts information
  3. IEIM500000
    Guidance on exchange of tax rulings
  4. IEIM600000
    Disclosable arrangements legislation
  5. IEIM700000
    Mandatory Disclosure Rules Legislation
  6. IEIM900000
    Reporting Rules for Digital Platforms Guidance