IEIM570400 - What and how to exchange: When to provide details of the ruling
IEIM570400: What and how to exchange: When to provide details of the ruling
It is best practice for staff in HMRC providing rulings to forward a completed template as at IEIM570900, plus any relevant documents, to JITSIC immediately after they provide the clearance or APA to the customer. JITSIC can then handle the decisions on timing and make the exchange.
The strict deadlines are that JITSIC will need to exchange the Action 5 rulings:
- For rulings issued on or after 1 April 2016, JITSIC must exchange it no later than three months after the date on which it becomes available to JITSIC (more details available on IEIM510500)
- For rulings issued between 1 January 2010 and before 1 April 2016 they had to be exchanged by 31 December 2016 (as per IEIM510550).
It is best practice to send the completed template to JITSIC at the same time as providing your decision to the customer.
If you miss the timescale for exchange, you should still supply the ruling to JITSIC for exchange.