IEIM130010 - Exchange of information: Closer working with other jurisdictions: Overview

»Ê¹ÚÌåÓýapp Competent Authorities in HMRC will regularly work closely with other tax authorities, building links and cooperating on best practice, as well as on case work.

»Ê¹ÚÌåÓýappre are also ways in which the Competent Authorities can facilitate closer direct working for other officers of HMRC.  »Ê¹ÚÌåÓýapp most common of these are:

  • Speaking to the equivalent case team in another jurisdiction (IEIM130100);

  • Visiting the business premises in the other jurisdiction (IEIM130200); and

  • Organising a joint audit or other form of closer working between multiple tax authorities (IEIM130300).

»Ê¹ÚÌåÓýappre are also matters other than customer compliance which on HMRC can work with other tax authorities, and some examples of these are at IEIM130500.