IEIM100000 - Exchange of information core guidance

This guidance contains email links to the Competent Authority mailbox for use by HMRC staff. As this mailbox is not for use by external customers the links have been redacted under the FOIA/s31.

  1. IEIM100010
    Introduction
  2. IEIM100020
    Purpose of the guidance
  3. IEIM100030
    Diagram summarising the process of exchange
  4. IEIM100040
    Taxes covered in this guidance
  5. IEIM101000
    Key Concepts
  6. IEIM102000
    Types of exchange
  7. IEIM110000
    From another jurisdiction to the UK
  8. IEIM120000
    From the UK to another jurisdiction
  9. IEIM130000
    Closer working with other jurisdictions
  10. IEIM140000
    Exchange of Information: ICAP – International Compliance Assurance Programme