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  1. Home
HMRC internal manual

International Exchange of Information Manual

From:
HM Revenue & Customs
Published
25 April 2016
Updated:
10 June 2025 - See all updates
  1. Back to contents
  2. IEIM500000

IEIM520000 - What is a ruling: Contents

  1. IEIM520010
    What is a ruling: Overview
  2. IEIM520100
    What is a ruling: Legitimate expectation
  3. IEIM520200
    What is a ruling: Definition of an advance pricing arrangement
  4. IEIM520300
    What is a ruling: Types of ruling to be exchanged
  5. IEIM520400
    What is a ruling: Rulings that are amended
  6. IEIM520500
    What is a ruling: Rulings that are renewed
  7. IEIM520600
    what is a ruling: Transactions that are not carried out in accordance with the ruling
  8. IEIM520700
    What is a ruling: General guidance versus specific advice
  9. IEIM520800
    What is a ruling: Advice before or after the event
  10. IEIM520900
    What is a ruling: Rulings arising from enquiries and real time working
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