The International Exchange of Information Manual provides a comprehensive overview of HMRC’s procedures for sharing tax‑related data with foreign tax authorities under United Kingdom tax treaties and multilateral agreements. It outlines the legal bases for information exchange, including the OECD’s Common Reporting Standard, and details the internal workflows that facilitate requests from overseas agencies. The manual explains the classification of data that can be disclosed, such as account holder details, income streams and capital gains, and sets out the safeguards to protect taxpayer confidentiality where appropriate. It also describes the mechanisms for spontaneous exchange, including the issuance of formal information requests, the handling of confidential data, and the secure transmission protocols used to send information to partner jurisdictions. Additionally, the guide clarifies the responsibilities of HMRC staff in evaluating requests, ensuring proportionate data collection, and maintaining audit trails for compliance reviews. The document references relevant legislative instruments, such as the Finance Act 2020, and provides case studies illustrating successful cross‑border investigations. By following the processes outlined in this manual, HMRC aims to uphold the United Kingdom’s commitment to global tax transparency, prevent tax evasion and facilitate cooperation with international partners.
https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information