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HMRC internal manual

International Exchange of Information Manual

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HM Revenue & Customs
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Exchange of tax rulings: Obtaining the information

IEIM510300: Exchange of tax rulings: Obtaining the information to be exchanged

 

The UK is committed to exchanging certain information on rulings under Action 5 and under the DAC.  The information required is detailed at:

  • Action 5, see IEIM570100 and IEIM570150

 

  • DAC, see IEIM570200 and IEIM570250