An arrangement comprising of an exchange of letters amending the 2008 Tax Information Exchange Agreement (TIEA) with the British Virgin Islands was signed on 28 November 2013 to permit automatic and spontaneous exchange of information. At the same time an agreement was also signed to improve international tax compliance which sets out the precise details of the information which will be automatically exchanged.
Information on UK taxpayers is expected to be shared with HMRC from 2016.
Thus, the UK concludes the signings of tax agreements with the Overseas Territories (the British Virgin Islands, the Cayman Islands, Bermuda, Anguilla, Turks and Caicos Islands, Montserrat and Gibraltar), following the earlier agreements concluded with the Crown Dependencies (Isle of Man, Guernsey and Jersey).
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