To ask the Chancellor of the Exchequer when his Department first exchanged tax information in bulk about a class of taxpayers with another country; what sort of information has been exchanged in this way; whether such information is exchanged electronically; and if he will make a statement. (152042)

HM Revenue and Customs’ records indicate that such exchanges have taken place on a reciprocal basis since at least the mid 1970s. Most exchanges relate to payments of interest, royalties, pensions and commissions made from a source in one country to persons resident in the other country. Information is exchanged in secure electronic form.