»Ê¹ÚÌåÓýapp

IEIM510550: Exchange of tax rulings: Exchange of past rulings

Ìý

»Ê¹ÚÌåÓýappre is no need to automatically exchange any rulings or APAs made before 1 January 2010.

Dates for exchange of rulings and APAs under Action 5 (IEIM540010)

• Rulings and APAs given on or after 1 January 2010 and still in effect at 1 January 2014

Ìý

• Rulings and APAs given on or after 1 January 2014, and before 1 April 2016 whether or not still in effect

»Ê¹ÚÌåÓýappse rulings and APAs must be exchanged by 31 December 2016.

Rulings and APAs made on or after 1 April 2016 but before 1 January 2017

Some rulings and APAs given on or after 1 April 2016 and before 1 January 2017 will need to be exchanged within three months of its receipt by the UK competent authority (see IEIM510500) under Action 5.

»Ê¹ÚÌåÓýapp guidance at IEIM510500 gives the dates from which new rulings and APAs should be automatically being exchanged.ÌýÌý