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Contents

Official guidance
International Exchange of Information Manual

IEIM111000 · Exchange of information: Outward requests

  • IEIM111010 · Overview
  • IEIM111030 · How to make a request
  • IEIM112000 · Information available
  • IEIM112010 · Public record information
  • IEIM112020 · General information
  • IEIM112030 · Risk assessment
  • IEIM112040 · Legal and beneficial ownership 
  • IEIM112050 · Trade or commercial secrets
  • IEIM112200 · What can I tell the customer?
  • IEIM112300 · Exhaust domestic avenues
  • IEIM112400 · When can I expect a reply?
  1. Exchange of information: Outward requests
  2. Exchange of Information: Outward requests: How to make a request

IEIM111030 | Exchange of Information: Outward requests: How to make a request

From HM Revenue & Customs · International Exchange of Information Manual

The request can be made at the risk assessment stage, during the course of an enquiry, or, in certain cases, even after a closure notice has been issued. Best practice is to seek information as soon as possible to allow sufficient time for the information to be provided by the overseas tax administration.

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