HMRC update overview of Tax Information Exchange Agreements

Released 23 November 2018

HMRC have updated guidance on Tax Information Exchange Agreements to remove references to the EU directive on taxation of savings, which is no longer in effect.

Overview of Tax Information Exchange Agreements sets out what Tax Information Exchange Agreements (TIEAs) are and when they come into effect. Tax Information Exchange Agreements are bilateral agreements under which territories agree to co-operate in tax matters through exchange of information. They enable governments to enforce their domestic tax laws by exchanging information relevant to a tax matter covered by the arrangements. The guidance has been updated to remove references to the EU directive on taxation of savings, which is no longer in effect.

View the updated guide at Overview of Tax Information Exchange Agreements.

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