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Contents

Official guidance

International Exchange of Information Manual

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IEIM100000 · Exchange of information core guidance
IEIM200000 · Legal framework for exchange
IEIM300000 · Country-by-Country reporting
IEIM400000 · Automatic Exchange of Financial Accounts Information
IEIM500000 · Guidance on exchange of tax rulings
IEIM600000 · Disclosable arrangements legislation
IEIM700000 · Mandatory Disclosure Rules Legislation
IEIM800001 · Cryptoasset Reporting Framework
IEIM900000 · Reporting Rules for Digital Platforms Guidance
IEI300023 · CBC: Exceptions to the filing obligation
IEIM210400 · Legal framework for exchange: Types of international agreement: The EU Directive on Administrative Cooperation in Tax
IEIM210410 · Legal framework for exchange: Types of international agreement: The EU Directive on Administrative Cooperation in Tax: Taxes covered by the Directive
IEIM210420 · Legal framework for exchange: Types of international agreement: The EU Directive on Administrative Cooperation in Tax: Other principles of exchange under the Directive
IEIM210430 · Legal framework for exchange: Types of international agreement: The EU Directive on Administrative Cooperation in Tax: Mandatory exchange
IEIM210440 · Legal framework for exchange: Types of international agreement: The EU Directive on Administrative Cooperation in Tax: Amendments to the Directive
ieim300021 · Country-by-Country reporting: Groups in scope and entities that must report
IEIM300022 · Country-by-Country reporting: When does it start and what is the deadline for filing?
IEIM300023 · Country-by-Country reporting: The filing obligation
IEIM300025 · Country-by-Country reporting: Voluntary filing of CbC reports
IEIM300026 · Country-by-Country reporting: UPEs - Direction relating to contents of the CbC report
IEIM300027 · Country-by-Country reporting: UKEs – Directions relating to contents of the CbC reports
IEIM300028 · IEIM300028 - Country-by-Country reporting: Directions relating to notification requirements
ieim300029 · Country-by-Country reporting: Examples of filing and notification obligations
IEIM300032 · Country-by-Country reporting: Which countries will HMRC exchange CbC reports with?
IEIM300033 · Country-by-Country reporting: Master and Local files
IEIM300034 · Country-by-Country reporting: How will HMRC use this information?
IEIM300035 · Country-by-Country reporting: Appropriate use of Country by Country reporting data
IEIM300036 · Country-by-Country reporting: Penalties
IEIM300037 · Country-by-Country reporting: OECD 2020 review of CbC reporting
IEIM300038 · Country-by-Country reporting: Notification requirements
IEIM300039 · Country-by-Country reporting: OECD 2020 review of CbC reporting
IEIM400798 · Investment Entity: Charities: Examples
IEIM402190 · Reportable Information: Type of account
IEIM404990 · Charities: Human Rights
IEIM524010 · Customers for whom rulings should be exchanged: Overview
IEIM550000 · The EU and exchange of rulings under the DAC
IEIM600100 · Notifying clients about the Common Reporting Standard and related matters
IEIM600120 · Notifying clients about the Common Reporting Standard and related matters: Background
IEIM600130 · Notifying clients about the Common Reporting Standard and related matters: Further guidance
IEIM600500 · Notification requirement: Scope and requirements
IEIM600520 · Notification requirement: Scope and requirements: Specified Financial Institution
IEIM600560 · Notification requirement: Scope and requirements: When to send a notification
IEIM601000 · Notification requirement: Specified Financial Institutions
IEIM603000 · Notification requirement: Meaning of offshore advice or services
IEIM604000 · Notification requirement: Advice or services provided to staff
IEIM605000 · Notification requirement: Flowcharts
IEIM610010 · Introduction to Disclosable Arrangements Rules
IEIM610020 · Background to the Directive
IEIM610030 · Glossary and Abbreviations
IEIM621000 · Intermediaries
IEIM621010 · Definition of Intermediary
IEIM621020 · Residence and UK Nexus
IEIM621030 · Promoter
IEIM621040 · Service Provider
IEIM621050 · Knowledge test
IEIM621060 · Reasonably expected to know
IEIM621070 · Groups of Companies
IEIM621080 · Employees
IEIM621090 · Partnerships
IEIM621100 · Limited liability partnerships
IEIM621110 · Practical application of rules for overseas intermediaries
IEIM621120 · Exclusions
IEIM621130 · Legal Professional Privilege
IEIM621140 · Registration with a professional association
IEIM622000 · Relevant taxpayer
IEIM622010 · Definition
IEIM622020 · Residence and UK Nexus
IEIM622030 · When does a relevant taxpayer have to report
IEIM622040 · Exclusions
IEIM622050 · Taxpayer or Intermediary
IEIM630010 · Definition of reportable cross-border arrangement
IEIM630020 · Meaning of arrangement
IEIM630030 · Meaning of cross-border
IEIM630040 · Meaning of 'concerning'
IEIM630050 · Examples of arrangements that concern multiple jurisdictions and that do not.
IEIM640010 · Hallmarks
IEIM641000 · Main Benefit Test
IEIM641010 · What is the main benefit test?
IEIM641020 · Meaning of tax advantage
IEIM641030 · Policy objectives and principles of the relevant provisions
IEIM641040 · Meaning of main benefit
IEIM641050 · Interaction with UK Banking Code of Conduct
IEIM642000 · Hallmarks: Category A
IEIM642010 · Hallmark A1 – Confidentiality
IEIM642020 · Hallmark A2 - Remuneration related to tax advantage
IEIM642030 · Hallmark A3 - Standardised documentation and structures
IEIM643000 · Hallmarks: Category B
IEIM643010 · Hallmark B1 – Loss buying
IEIM643020 · Hallmark B2 – Conversion of income into capital
IEIM643030 · Hallmark B3 – Circular transactions
IEIM644000 · Hallmarks: Category C
IEIM644010 · Hallmark C1 – Introduction
IEIM644020 · Hallmark C1 – Associated Enterprises
IEIM644030 · Hallmark C1 – Who is the recipient
IEIM644040 · Hallmark C1 – Deductible cross-border payments
IEIM644050 · Hallmark C1 – Preferential tax regimes
IEIM644060 · Hallmark C2 – Depreciation
IEIM644070 · Hallmark C3 – Relief from double taxation
IEIM644080 · Hallmark C4 – Transfer of assets
IEIM644090 · Hallmark C4 – Meaning of material
IEIM645000 · Hallmarks: Category D
IEIM645010 · Hallmark D1 – Undermining reporting obligations
IEIM645020 · Hallmark D2 – Obscuring Beneficial Ownership
IEIM646000 · Hallmarks: Category E
IEIM646010 · Hallmarks under Category E – Application of UK transfer pricing rules
IEIM646020 · Hallmark E1 – Unilateral Safe Harbours
IEIM646030 · Hallmark E2 – Hard-to-value intangibles
IEIM646040 · Hallmark E3 – Cross border transfers
IEIM650010 · Who has to report?
IEIM651000 · Primary reporting triggers for intermediaries
IEIM651010 · Meaning of made available
IEIM651020 · Meaning of ready for implementation
IEIM651030 · Meaning of first step
IEIM652000 · Further reporting obligation for service providers
IEIM652010 · Meaning of aid, assistance or advice
IEIM652020 · When is aid, assistance or advice given
IEIM653000 · Ongoing reporting obligation for intermediaries
IEIM654000 · Initial reporting obligations for relevant taxpayers
IEIM654010 · Hallmark D1 – Undermining reporting obligations
IEIM655000 · Additional obligations for relevant taxpayers
IEIM6550000 · Additional obligations for relevant taxpayers
IEIM656000 · Arrangement Reference Numbers
IEIM657000 · Information to be reported
IEIM657010 · Knowledge, possession or control
IEIM658000 · Reporting form and manner
IEIM659000 · Multiple intermediaries
IEIM659010 · Meaning of evidence
IEIM659050 · Tipping Off
IEIM660010 · Overview
IEIM660020 · Primary penalty regime
IEIM660030 · Higher penalties where £5,000 is inappropriately low
IEIM660040 · Period for daily penalties
IEIM660050 · Daily penalties for continuing failures.
IEIM660060 · Penalties for a failure to report under regulation 5
IEIM660070 · Penalties: time limits, payment and appeals
IEIM660080 · Appeals against penalties
IEIM660090 · Reasonable Excuse
IEIM660100 · Reasonable procedures
IEIM660110 · Special reduction
IEIM800000 · Covid-19 update
IEIM8000020-BACKGROUND · Cryptoasset Reporting Framework
IEIM8000021 · Background
IEIM800010 · Deferral of reporting deadlines for DAC 6.

International Exchange of Information Manual
Knowledge, possession or control

IEIM657010 | Knowledge, possession or control

From HM Revenue & Customs · International Exchange of Information Manual

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