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HMRC internal manual

International Exchange of Information Manual

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HM Revenue & Customs
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What and how to exchange: What to exchange for the DAC: Obtaining the information

IEIM570250: What and how to exchange: What to exchange for the DAC: Obtaining the information

 

It is mandatory to exchange cross-border rulings and APAs under the DAC and you should explain this to the customer when requesting the details in the application for the clearance.

You should seek the information before providing the ruling (see IEIM520000 for what is meant by a ruling).