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    1. Home
    HMRC internal manual

    International Exchange of Information Manual

    From:
    HM Revenue & Customs
    Published
    25 April 2016
    Updated:
    14 May 2025 - See all updates
    1. Back to contents
    2. IEIM500000

    IEIM520000 - What is a ruling: Contents

    1. IEIM520010
      What is a ruling: Overview
    2. IEIM520100
      What is a ruling: Legitimate expectation
    3. IEIM520200
      What is a ruling: Definition of an advance pricing arrangement
    4. IEIM520300
      What is a ruling: Types of ruling to be exchanged
    5. IEIM520400
      What is a ruling: Rulings that are amended
    6. IEIM520500
      What is a ruling: Rulings that are renewed
    7. IEIM520600
      what is a ruling: Transactions that are not carried out in accordance with the ruling
    8. IEIM520700
      What is a ruling: General guidance versus specific advice
    9. IEIM520800
      What is a ruling: Advice before or after the event
    10. IEIM520900
      What is a ruling: Rulings arising from enquiries and real time working
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