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HMRC internal manual

International Exchange of Information Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. IEIM500000

Guidance on exchange of tax rulings

Guidance on exchange of tax rulings
  1. IEIM510000
    Exchange of tax rulings: Contents
  2. IEIM520000
    What is a ruling: Contents
  3. IEIM524000
    Customers for whom rulings should be exchanged: Contents
  4. IEIM530000
    Spontaneous exchange of rulings: Contents
  5. IEIM540000
    Action 5 rulings: Contents
  6. IEIM541000
    Action 5 rulings: Types of rulings to exchange: Contents
  7. IEIM550000
    The EU and exchange of rulings under the DAC: Contents
  8. IEIM560000
    Exchange of rulings under both Action 5 and the DAC
  9. IEIM570000
    What and how to exchange: Contents
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