IEIM111030 - Exchange of Information: Outward requests: How to make a request

The request can be made at the risk assessment stage, during the course of an enquiry, or, in certain cases, even after a closure notice has been issued. Best practice is to seek information as soon as possible to allow sufficient time for the information to be provided by the overseas tax administration.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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