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IEIM530100: Spontaneous exchange of rulings: Legislative basis for exchange

Spontaneous exchange still requires a legal gateway, if a particular ruling may be foreseeably relevant to another jurisdiction you should check whether the UK has a Double Taxation Agreement, Tax Information Exchange Agreement, or other instrument for exchange with the jurisdiction in question. »Ê¹ÚÌåÓýapp UK has an extensive treaty network and it is likely that an appropriate legal instrument will exist.

»Ê¹ÚÌåÓýappre is a list of jurisdictions with which the UK has bilateral agreements Tax treaties - GOV.UK. It is also possible to exchange using the Convention on Mutual Administrative Assistance in Tax Matters; a list of countries where this convention has entered into force is here . If in doubt contact JITSIC.