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HMRC internal manual

International Exchange of Information Manual

HM Revenue & Customs
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What is a ruling: Rulings that are renewed

IEIM520500: What is a ruling? Rulings that are renewed


If an existing ruling or APAs is renewed, either before or after it expires, the details of the renewed ruling or APA should be sent to JITSIC on the completed template at IEIM570900.  It may be the case that the original ruling will need to be attached in order to provide sufficient details of the facts.

The renewal may also contain new facts or pertain to new circumstances that mean the ruling is now relevant to other jurisdictions (IEIM540300 and IEIM550300).