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IEIM130010 | Exchange of information: Closer working with other jurisdictions: Overview

From HM Revenue & Customs · International Exchange of Information Manual

The Competent Authorities in HMRC will regularly work closely with other tax authorities, building links and cooperating on best practice, as well as on case work.

There are also ways in which the Competent Authorities can facilitate closer direct working for other officers of HMRC. The most common of these are:

  • Speaking to the equivalent case team in another jurisdiction (IEIM130100);

  • Visiting the business premises in the other jurisdiction (IEIM130200); and

  • Organising a joint audit or other form of closer working between multiple tax authorities (IEIM130300).

There are also matters other than customer compliance which on HMRC can work with other tax authorities, and some examples of these are at IEIM130500.