»Ê¹ÚÌåÓýapp

In order for HMRC to disclose information to another tax authority, we must have a legal gateway. »Ê¹ÚÌåÓýappse gateways are based on exchange agreements signed between the UK and others, and brought into law through Regulations (IEIM200010).

»Ê¹ÚÌåÓýapp UK has an extensive network of bilateral Double Taxation Agreements (IEIM210100) and Tax Information Exchange Agreements (IEIM210200), which provide for exchange of information.

»Ê¹ÚÌåÓýapp UK is also a party to a multilateral agreement, whereby many jurisdictions agree through the same instrument to exchange with all other parties:

• »Ê¹ÚÌåÓýapp OECD/Council of Europe Multilateral Convention on Mutual Administrative Assistance in Tax Matters. This agreement has been ratified by more than 140 jurisdictions, and the number is increasing (IEIM210300).

»Ê¹ÚÌåÓýapp concepts of foreseeable relevance (IEIM101300), and exchange being done by a Competent Authority (IEIM101400) apply to this exchange agreement.

»Ê¹ÚÌåÓýappre is more guidance on the legal framework at IEIM200000+.