| This guidance, published in September 2015 has been superseded by guidance published in May 2016.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 You can use the tables of contents to navigate to the pages you need. 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:
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