UK Exchange of Information List

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UK-Exchange-of-Information-List

The Organisation for Economic Co-operation and Development (OECD) had set up the Multilateral Competent Authority Agreement (MCAA). The objective of the MCAA is to create a framework for the systematic and periodic transmission of taxpayer information by the source country to the country of residence of the taxpayer under the Common Reporting Standard framework

Where two signatories both specify the other in their list of intended exchange partners then the MCAA will come into effect between those two signatories. Rules of procedure will be developed to determine the sequencing of notifications as well as any subsequent changes to the notification procedure.

Such bilateral exchange relationships are being put in place for the automatic exchange of Common Reporting Standard (CRS) information. The relationships shown below include those under the framework of Article 6 of the Multilateral Convention and the CRS MCAA, as well as exchange relationships based on bilateral agreements and the EU framework.

As of December 2016, and with under a year to go until the first exchange date on 30 September 2017, there are now already over 1300 bilateral exchange relationships activated with respect to jurisdictions committed to a 2017 timeline.

We are listing below the bilateral exchange relationships for automatic exchange of information signed by United Kingdom as at January 2017. UK will exchange information in 2017 in relation to 2016.

Please click here in order to see an updated list on OECD website.

From JurisdictionTo JurisdictionLegal Instrument
United KingdomAndorraEU Agreement
United KingdomArgentinaCRS MCAA – Activated on 20 October 2016
United KingdomAustriaEU Directive 2014/107/UE
United KingdomBelgiumEU Directive 2014/107/UE
United KingdomBonaire, Saint Eustatius and SabaCRS MCAA – Activated on 20 October 2016
United KingdomBulgariaEU Directive 2014/107/UE
United KingdomColombiaCRS MCAA – Activated on 22 December 2016
United KingdomCroatiaEU Directive 2014/107/UE
United KingdomCyprusEU Directive 2014/107/UE
United KingdomCzech RepublicEU Directive 2014/107/UE
United KingdomDenmarkEU Directive 2014/107/UE
United KingdomEstoniaEU Directive 2014/107/UE
United KingdomFaroe IslandsCRS MCAA – Activated on 20 October 2016
United KingdomFinlandEU Directive 2014/107/UE
United KingdomFranceEU Directive 2014/107/UE
United KingdomGermanyEU Directive 2014/107/UE
United KingdomGibraltarUK – CDOT Agreement
United KingdomGreeceEU Directive 2014/107/UE
United KingdomGuernseyUK – CDOT Agreement
United KingdomHungaryEU Directive 2014/107/UE
United KingdomIcelandCRS MCAA – Activated on 20 October 2016
United KingdomIndiaCRS MCAA – Activated on 20 October 2016
United KingdomIrelandEU Directive 2014/107/UE
United KingdomIsle of ManUK – CDOT Agreement
United KingdomItalyEU Directive 2014/107/UE
United KingdomJerseyUK – CDOT Agreement
United KingdomKoreaCRS MCAA – Activated on 20 October 2016
United KingdomLatviaEU Directive 2014/107/UE
United KingdomLiechtensteinEU Agreement
United KingdomLithuaniaEU Directive 2014/107/UE
United KingdomLuxembourgEU Directive 2014/107/UE
United KingdomMaltaEU Directive 2014/107/UE
United KingdomMexicoCRS MCAA – Activated on 20 October 2016
United KingdomMonacoEU Agreement
United KingdomNetherlandsEU Directive 2014/107/UE
United KingdomNorwayCRS MCAA – Activated on 20 October 2016
United KingdomPolandEU Directive 2014/107/UE
United KingdomPortugalEU Directive 2014/107/UE
United KingdomRomaniaEU Directive 2014/107/UE
United KingdomSan MarinoEU Agreement
United KingdomSeychellesCRS MCAA – Effective for taxable periods starting on or after 01 January 2016 – Activated on 20 October 2016
United KingdomSlovak RepublicEU Directive 2014/107/UE
United KingdomSloveniaEU Directive 2014/107/UE
United KingdomSouth AfricaCRS MCAA – Activated on 20 October 2016
United KingdomSpainEU Directive 2014/107/UE
United KingdomSwedenEU Directive 2014/107/UE
United KingdomSwitzerlandEU Agreement