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Contents

Official guidance
International Exchange of Information Manual

IEIM570000 · What and how to exchange

  • IEIM570010q · Overview
  • IEIM570100 · What to exchange for Action 5
  • IEIM570150 · What to exchange for Action 5: Obtaining the information
  • IEIM570300 · How to exchange a ruling
  • IEIM570400 · When to provide details of the ruling
  • IEIM570900 · Template for exchange of tax rulings
  • IEIM570200 · What to exchange for the DAC
  • IEIM570250 · What to exchange for the DAC: Obtaining the information
  1. What and how to exchange: Contents
  2. What and how to exchange: Overview

IEIM570010q | What and how to exchange: Overview

From HM Revenue & Customs · International Exchange of Information Manual

IEIM570010: What and how to exchange: Overview

Action 5 sets out the information that is to be exchanged. The template and guidance on the completion of the form can be found at IEIM570900.

The completed template should be sent to the JITSIC email address together with a copy of the request from the customer and the ruling or APA, issued. This will assist with JITSIC with any follow-up requests for further information by other tax administrations.

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