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HMRC internal manual

International Exchange of Information Manual

What is a ruling: Rulings that are amended

IEIM520400: What is a ruling? Rulings that are amended


If the customer requests a revised ruling or APAs (including an advance thin capitalisation agreement) because the transaction(s) for which a ruling or APA has already been given will no longer be carried out as originally advised, the amended ruling or APA should be exchanged in accordance with Action 5 and the DAC.

As for new rulings, the details of the amended or renewed rulings and APAs should be sent to JITSIC on the template at IEIM570900. 

See also IEIM520600 with regard to other situations where you become aware that the transactions are not carried out in accordance with the original application.