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HMRC internal manual

International Exchange of Information Manual

Action 5 rulings: Types of ruling to exchange: Overview

IEIM541010: Action 5 rulings: Types of ruling to exchange: Overview

Action 5 limits the rulings to be exchanged to five situations.  Of the five, there are only three where HMRC may provide a ruling.

The five situations are:

  1. Rulings related to preferential regimes (IEIM541100)
  2. Cross-border unilateral APAs, (APAs), including advance thin capitalisation agreements, (ATCAs) (IEIM541200)
  3. Permanent establishment rulings (IEIM541300):


  • Whether an entity has a permanent establishment, either inside or outside the jurisdiction giving the ruling
  • Providing for the attribution of profit


  1. Conduit rulings
  2. Downward adjustment rulings


The final two are not applicable to UK taxation, so you will not come across them except as exchanges received from other jurisdictions (IEIM541400 and IEIM580500).

There is a sixth item on the list, which is essentially a placeholder for future types of ruling that are agreed at the OECD to represent a base erosion and profit shifting risk if not exchanged.

If a ruling does not fall within one of the categories above, you should still consider exchanging it under DAC and/or spontaneously (IEIM530000+).