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This guidance note provides an overview of cross-border issues which can arise when companies use cash pooling. For an overview of cash pooling and the different types of cash pool, see the Cash pooling ― overview guidance note. For a discussion of the potential tax issues, see the Cash pooling ― potential tax issues guidance note.

A cross-border cash pool can be more complicated to arrange than a domestic one, as the potential members tend to have accounts with different local banks that cannot be linked together in a pooling arrangement. It is not uncommon for a completely new set of bank accounts to be opened to facilitate a cross-border pool.