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:


    •     requests


    •     spontaneous exchanges, and


    •     automatic exchanges


The ability of overseas tax authorities to provide information will be limited by their domestic information powers and procedures, which may be different from those of the UK. Furthermore, an overseas tax authority is generally not obliged to provide information to the UK unless the UK can, in broad terms, reciprocate. In the past, this has often given rise to difficulties in obtaining overseas information, but an increasing number of countries now have

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