Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Exchange of Information Manual

From
HM Revenue & Customs
Updated
, see all updates

The DAC: Information that will not be made available to the EU Commission

IEIM550700: The DAC: Information that will not be made available to the EU Commission

Although the information is placed on an EU Commission database, no information that could enable a customer to be identified is accessible to the Commission, and its role is purely in administrating the database.

The Commission will not be able to see the following details:

  • The identification of the UK customer, including name, address, UTR, name of group
  • Short summary of the ruling
  • A description of the set of criteria used for the determination of the transfer price
  • The identification of any person in the other Member States, if any, likely to be affected by the advance cross-border ruling or advance pricing arrangement

 

The Commission is able to view some information on the database, namely, the number and types of rulings issued by each Member State together with the date of issue and period of validity, and the identity of other Member States likely to be concerned by the ruling.