Register for Automatic Exchange of Information
Source: gov.uk (2025-10-16)

Find out how to register for the Automatic Exchange of Information (AEOI) service if you're a financial institution.

Who should register

You should register for the Automatic Exchange of Information (AEOI) if you:
- are a Reporting Financial Institution (whether or not you have information to report) — read the IEIM400610 — Financial Institutions: Introduction Manual (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim400610) for more information
- are a Trustee-Documented Trust (whether or not you have information to report) — read the IEIM400990 — Non-Reporting Financial Institutions: Trustee Documented Trust Manual (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim400990) for more information
- need to file a return on behalf of a financial institution
When to register

You need to register by 31 December 2025 or 31 January following the calendar year in which you become a Reporting Financial Institution or Trustee-Documented Trust.

What you’ll need

To complete your registration, you’ll need:
- your Government Gateway user ID and password
- organisation name (if applicable)
- first and last name (your name or the name of a contact person if you’re an organisation)
- contact telephone number
- email address
- contact address
We also need information about each Reporting Financial Institution or Trustee-Documented Trust that you want to register. You need to tell us the:
- organisation name and first name and last name of contact in the financial institution
- telephone number
- email address
- Global Intermediary Identification Number (GIIN) if reporting under the Foreign Account Tax Compliance Act (FATCA) for the USA — if no GIIN is held use 000000.00000.LE.000
- Unique Taxpayer Reference (UTR), National Insurance number or indicate that the Reporting Financial Institution has no UK tax identifier
- address of their principal place of business
When registering a Trustee-Documented Trust, the Trustee-Documented Trust should be shown as the Reporting Financial Institution, not the trustee. The reporting trustee should be named as a contact.

How to register

To register for AEOI, you need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

You must select ‘organisation’ as your account type to register for AEOI.

You must select ‘no’ when you are asked if you have registered for AEOI before.

Register now (https://www.tax.service.gov.uk/account)

Service availability

HMRC services may be slow during busy times. Check if there are any problems with this service (https://www.gov.uk/government/publications/automatic-exchange-of-information-aeoi-service-availability-and-issues).

After you’ve registered

Once you’ve registered you’ll be given an:
- AEOI ID (10 digit reference)
- HMRC Registration Identification Number for each financial institution that you’ve registered
These are the 2 reference numbers you’ll need to submit a return.

When you can file a report

Once you’re registered and enrolled to use the HMRC AEOI (including FATCA) service you’ll need to wait approximately 24 hours to file your report.

Find out how to report information using AEOI (https://www.gov.uk/guidance/how-to-report-automatic-exchange-of-information).