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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: Public record information

IEIM112010 | Exchange of Information: Outward requests: Public record information

From HM Revenue & Customs · International Exchange of Information Manual

Before seeking information from another tax authority you must check what is available in the public domain. You should also review information available on databases HMRC has access to.

There is a lot of information available in the public domain and much of it is free to access. Some information such as financial statements and details of legal ownership is available (although sometimes for a fee) from certain jurisdictions.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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