Binding rulings
This section tells you what binding rulings are and the process for applying for one. It also provides information about when we can and can't give rulings.
Date published: 26 Oct 2011
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You are here: Home › Technical tax area › Binding rulings
Binding rulingsThis section tells you what binding rulings are and the process for applying for one. It also provides information about when we can and can't give rulings. What is a binding ruling?A binding ruling is Inland Revenue's interpretation of how a tax law applies to a particular arrangement. What you need to knowWho can apply for a ruling, what an arrangement is, when rulings are binding, timeframes for getting a ruling and fees. How to apply for a private or product rulingFind out what information you need to provide with an application. What happens when we receive an applicationThe process a binding rulings application goes through. What we can rule onFind out what we can make binding rulings on, and the situations when we cannot rule. Templates and formsFind out how to use the templates for private or product rulings, and the email approval form.
Date published: 26 Oct 2011 Secure online services |
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