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HMRC internal manual

International Exchange of Information Manual

What and how to exchange: Template for exchange of tax rulings

IEIM570900: What and how to exchange: Template for exchange of tax rulings

The exchange of rulings template can be downloaded here -

Exchange of Rulings Template.xlsx

Guidance for completing the template

Section A

Clearance Officer’s Details: This information is needed if JITSIC receive a follow-up request and need to contact the relevant officer.


Section B

Reference Numbers: This information is needed if JITSIC receive a follow-up request.

Previous EoI Reference: If there has been a previous clearance request for the entity or group and you have been given a JITSIC reference for that request please enter it here.


Section 1

Jurisdiction Concerned: JITSIC needs to know which country or countries will be interested in the information – usually this will be the country that is the “other end” of the cross-border transaction but may be somewhere else, for instance the jurisdiction of the immediate and ultimate parent companies.  Please list all the countries in this box. If the box is too small please list them in the Further Information section, Box 12.

Ref Given to Ruling: The EU Database needs a national reference for when an entry leads to a request for further information. Using the JITSIC reference allows the records to be found easily.


Section 2

Taxpayer Details such as name and address: The information in these boxes is requested by the EU and OECD. Information that is not compulsory is marked as optional. However if possible please complete the Main Business Activity box as this will be of use for profiling purposes.


Section 3

Name of MNE Group: The entity often does not share any aspect of its name with the parent group. Completing this box allows all rulings relating to the particular group to be searched for.


Section 4

Additional Information: All of this information is optional however if possible please complete the boxes as it will increase the quality of the information available for risk assessment purposes.

Annual Turnover: Where the accounts cover less than a year do not annualise the profits but put the actual amount in the turnover box and detail the accounting period in Box 12.

Accounting Profit: Use the accounting net profit and not the taxable profit figure.

Transaction Amount: Where the clearance relates to a specific transaction (say share for share exchange) put the value of the transaction. Where the application relates to a loan put the value of the amount covered by the clearance, so for an ATCA the amount of the connected party debt.

APE: Where the accounting period is less than a year give details of the actual period in Box 12.


Section 5

Granting or Refusing Clearance: Only clearances that are granted or renewed will be exchanged as an advanced ruling or under BEPS Action 5, unless the refusal relates to a decision as to whether there is a Permanent Establishment or not.   However refused clearances will be exchanged under our normal exchange of information provisions.

Where a clearance is renewed put the date of renewal here and the date of the original clearance in Box 12.

Where the clearance was given at a particular point of time with no specific end date – such as many CG clearances where we clear the transaction without saying by when the transaction must be completed – put “open ended” in the “From:” box.


Section 6

Type of ruling: The type of ruling is selected from the drop down menu.  Most will be “other” and should be described below.

Please note: An Advanced Thin Capitalisation Agreement or ATCA is an unilateral or bi-lateral Advanced Pricing Agreement and Section 9 must be completed. They are not “other” rulings.

In the description box do not just quote the statutory reference as this information will be used by people unfamiliar with UK legislation.

Where the ruling relates to a hybrid entity please also complete Box 11.


Section 7

Summary of the ruling: This is the most important box in the form. You must provide a detailed but concise summary of the issue covered by the clearance.

We are required to provide

  • a short summary of the applicable regime (1-2 sentences at a high level – do not include legislative references)


  • a short description of the transaction or activity covered by the ruling, again 1 or 2 sentences

For instance – The UK has a Controlled Foreign Companies regime where companies that are resident outside of, but controlled from the UK make profits that have been diverted from the UK then an appropriate charge is made on the first UK resident holding company.

A UK group with a subsidiary in Utopia applied for a ruling that HMRC agreed that the profits made by the Utopian company had not been diverted from the UK and so a Controlled Foreign Company charge did not arise to the UK group.

Please remember that the information will be used by people unfamiliar with UK legislation.


Section 8

Reason for Exchange: Please chose a reason from the drop down list. Where there is more than one reason use the first one from the list and put any later ones in Box 12. For example if the UK subsidiary of a Utopian headed group enters into a unilateral advanced pricing agreement where the other entity is in Ruritania we need to exchange with Utopia as ultimate or immediate parent, Ruritania as related party with whom the taxpayer enters into a transaction covered by a ruling and also the DAC3 database. For this box you would pick ultimate parent, then list the other two criteria in Box 12.


Section 9

Transfer Pricing Boxes: Please complete these boxes for all Transfer Pricing cases, including Advanced Thin Capitalisation Agreements (ATCAs)

Where the clearance relates to a bi-lateral APA with a non-EU state:

  • provide details of the request for the APA and not the APA that was agreed


  • ensure that Box 6 shows “exchange of summary information on request for bilateral or multilateral APA”.


Section 10

Overseas Entity: This information must be completed (apart from the overseas identification number). Best practice is to not give the clearance unless this information is supplied. HMRC guidance on clearances will be amended in due course.

You must also set out why the entity is being disclosed, for instance as the immediate parent company, ultimate parent company, counter-party to the transaction etc.

Where there is more than one overseas entity (for instance where there are multiple lenders involved in an ATCA or you are reporting both an overseas immediate parent and an overseas ultimate parent) then each entity should have the information for Box 10 set out either in Box 12 or on a separate schedule.


Section 11

Arbitrage/Hybrid: This further information is needed for internal reasons.


Section 12

Further information: Where an answer to an earlier question needs further explanation please put the box number of that earlier question in the first white space and the explanation in the second. If there is not enough room in the box attach a document with the relevant information.