Skip to main content

GOV.UK uses cookies to make the site simpler. Find out more about cookies

GOV.UK

Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

International Exchange of Information Manual

From:
HM Revenue & Customs
Published:
25 April 2016
Updated:
20 December 2017, see all updates

Give feedback about this page

  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
  • Previous page
Print this page

Is this page useful?

Yes this page is useful No this page is not useful Is there anything wrong with this page?
Thank you for your feedback
Close

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Close

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Don’t have an email address?

Services and information

  • Benefits
  • Births, deaths, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Departments and policy

  • How government works
  • Departments
  • Worldwide
  • Policies
  • Publications
  • Announcements

Support links

  • Help
  • Cookies
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright