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IEIM210010 | Legal framework for exchange: Types of international agreement: Overview

From HM Revenue & Customs · International Exchange of Information Manual

There are three kinds of legal gateway potentially available to the UK for an exchange with another jurisdiction:

  • A bilateral Double Taxation Agreement (IEIM210100);

  • A bilateral Tax Information Exchange Agreement (IEIM210200); and

  • Multilateral exchange agreements.

The UK is party to the OECD/CoE Multilateral Convention on Mutual Administrative Assistance in Tax Matters (IEIM210300), for exchanges with more than 140 jurisdictions worldwide.

In some cases, the UK will have more than one agreement with a given jurisdiction –particularly where they and we are both a party to the Multilateral Convention. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)