IEIM110010 - Exchange of information: From another jurisdiction to the UK: Overview

HMRC can receive information under an international agreement in three ways:

• In response to a request (IEIM102100) from HMRC to another jurisdiction for information (IEIM111000+);
• Spontaneously (IEIM102200), because the other jurisdiction considered it to be relevant to the UK (IEIM113000); or
• Automatically (IEIM102300), in bulk on a regular basis due to an agreement for such data to be sent.