A6.1202 Types of exchange

Exchange of information

A6.1202 Types of exchange

For the latest New Development, see ND.1941.

Over the years, new agreements and legislation have come into force which require or facilitate the exchange of information and so are of great use to HMRC. HMRC has also produced an International Exchange of Information Manual (see from IEIM400000). A specialist unit, the Centre for the Exchange of Intelligence (CEI), part of HMRC Risk and Intelligence, handles the majority of exchanges of information with overseas tax authorities and disseminates details as appropriate.

Exchanges of information may only take place between authorised officers of the Board and authorised officers of the government of the country concerned. They fall broadly into three categories:

  1.  

    •     requests

  2.  

    •     spontaneous exchanges, and

  3.  

    •     automatic exchanges

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial