IEIM113000 - Exchange of Information: Inward spontaneous information

Where an official in another tax authority with an exchange agreement with the UK sees something that they consider may be relevant for HMRC, they will pass it to their Competent Authority. The Competent Authority will then send it spontaneously (IEIM102200) to the UK Competent Authority (IEIM101400).

Information received from other tax authorities is a helpful risk assessment tool, and could provide information that we may not otherwise have obtained. If, on receipt, you consider that you need more information you can contact the UK Competent Authority so they can request the further information you need.

For Large Business cases, information received spontaneously is passed to the LB Task Force who distribute the information to the relevant office and ask for feedback about the usefulness of the information.