IEIM120200 - Exchange of Information: Outward Spontaneous

Where HMRC has information that may be foreseeably relevant (IEIM101300) to an overseas tax authority and there is a relevant legal gateway (IEIM101200) we are required to exchange this information spontaneously. This means we do so without receiving a request for information from the other territory. For a general overview of spontaneous exchange see IEIM102200.

If you have any information on your cases which you think could be foreseeably relevant to another tax administration it should be exchanged as soon as possible to ensure the effectiveness of the exchange. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)