Statutory guidance

Tax administration: regulations to implement the UK's automatic exchange of information agreements

This Tax Information and Impact Note is about UK's obligations under European Union (EU) law to implement UK's automatic exchange of information agreements.

From:
HM Revenue & Customs
Published
18 March 2015

Documents

PDF, 195 KB, 5 pages

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https://www.legislation.gov.uk/uksi/2015/878/contents

International Exchange of Information Manual

/hmrc-internal-manuals/international-exchange-of-information/ieim400000

Details

In compliance with the UK鈥檚 obligations under the EU Revised Directive on Administrative Cooperation (Council Directive 2014/107/EU) to improve international tax compliance, and the UK鈥檚 obligations under Competent Authority Agreements with non-EU jurisdictions for the Common Reporting Standard, HM Treasury has introduced regulations creating due diligence and reporting obligations for UK financial institutions.

Guidance to support the regulations has been published in HMRC鈥檚 International Exchange of Information Manual.

Updates to this page

Published 18 March 2015

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