Statutory guidance

UK-US Automatic Exchange of Information Agreement (FATCA)

Intergovernmental agreement (IGA) approach to The Foreign Account Tax Compliance Act (FATCA) aiming to improve tax evasion between the UK and US.

From:
HM Revenue & Customs
Published
8 September 2014
Last updated
30 May 2025 鈥� See all updates

Documents

UK-US Automatic Exchange of Information Agreement

HTML

ODT, 22.6 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

A model intergovernmental agreement (IGA) was developed and published in July 2012. The UK and the US signed an IGA to improve international tax compliance and to implement FATCA in September 2012.

Updates to this page

Published 8 September 2014
Last updated 30 May 2025 show all updates

  1. 鈥楻elated Agreement 2019: To improve international tax compliance and implement FATCA鈥� has been added. In 鈥楿K-US Automatic Exchange of Information Agreement鈥�, the links in the current documents section have been updated.

  2. The UK - US Automatic Exchange of Information Agreement has been updated.

  3. First published.

Sign up for emails or print this page

Related content