HMRC has published its new International Exchange of Information Manual. This provides information and guidance on the automatic exchange of information under:

  • the OECD’s common reporting standard
  • EU Council Directive 2014/107/EU
  • Financial Accounts Tax Compliance Act
  • UK’s arrangements with the Crown dependencies and overseas territories (reported above).

It is anticipated that the manual will be expanded in due course.

The manual is available to view here.