100000 – Introduction

 This guidance, published in September 2015 has been superseded by guidance published in May 2016. Please see https://haydonperryman.com/gb/guidance/dac/

Guidance

The Automatic Exchange of Information Manual contains up to date guidance for HM Revenue & Customs staff and customers on key issues on the application of various international agreements and UK legislation on the automatic exchange of financial account information between the UK and other tax jurisdictions.We will continue to expand and update the Manual to include guidance on new legislation, international agreements and litigation that has become final. Feedback If you have any comments on this Manual, or suggestions for improvement, please send them to:

We will continue to expand and update the Manual to include guidance on new legislation, international agreements and litigation that has become final.

Feedback

If you have any comments on this Manual, or suggestions for improvement, please send them to:

By email: crs.consultation@hmrc.gsi.gov.uk

By letter:

Chris Orchard

HM Revenue & Customs

CTIS 3C01

3rd Floor 100 Parliament Street

London

SW1A 2BQ

HMRC staff should use the feedback button on the left intranet bar.

How to use this Manual

Tables of contents

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Searching

HMRC users can search the Manual by using the ‘search this manual’ button on the intranet left bar. The left bar is not available to internet users. Instead search the Manuals area using your chosen keywords and look for results in the Automatic Exchange of Information manual (AEIM page references).

Acknowledgment

This manual includes quotations from an OECD publication:

  • the Standard for Automatic Exchange of Financial Account Information, © OECD 2014 The copyright owner of this material remains OECD.