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IEIM110010 | Exchange of information: From another jurisdiction to the UK: Overview

From HM Revenue & Customs · International Exchange of Information Manual

HMRC can receive information under an international agreement in three ways:

  • In response to a request (IEIM102100) from HMRC to another jurisdiction for information (IEIM111000+);

  • Spontaneously (IEIM102200), because the other jurisdiction considered it to be relevant to the UK (IEIM113000); or

  • Automatically (IEIM102300), in bulk on a regular basis due to an agreement for such data to be sent.