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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: How to exchange a ruling

IEIM570300: What and how to exchange: How to exchange a ruling

Completed templates (IEIM570900) should be sent, together with a copy of the clearance application and ruling, to the JITSIC email address.

JITSIC, as the Competent Authorities, will review and exchange the ruling using the appropriate legal gateway.