IEIM130100 - Exchange of Information: Outward Requests: Speaking to the case team in the other tax authority

In appropriate cases it can be useful to have a telephone call with another tax authority rather than make a written request. A Competent Authority can arrange a call between the HMRC case team or officer and the overseas officers dealing with the case.  A Competent Authority must be present on the call from both jurisdictions, and obviously the other case team must be willing to take part.

This is still an exchange of information and all the normal conditions apply. It is important on such a telephone call to keep the discussion relevant and focused.  The Competent Authority will brief the UK case team before the call and step in at any point to stop the discussion if the information is not judged to be foreseeably relevant. Any information disclosed on a telephone call should be noted in a formal note of call and treated as secret in accordance with the particular international agreement under which it took place.