SolvedIEIM100030 | Exchange of Information: Diagram summarising the process of exchange
From HM Revenue & Customs · International Exchange of Information Manual
This diagram provides a visual aid to the process for a basic exchange of information. Below are some links to the terms used:
Legal gateway: IEIM101200
Competent Authority: IEIM101400
Foreseeably relevant: IEIM101300
Exhausting domestic avenues: IEIM112300
Reciprocity: IEIM101500
Ideas for the types of information you can request are in IEIM112000
Other key concepts are covered in IEIM101000+