A private ruling is binding advice that sets out how a tax law applies to you in relation to a specific scheme or circumstance.
If you would like to discuss your issue with us prior to applying, you can submit an early engagement (for advice) request.
Find out about
- Early engagement for advice
- What private rulings can cover
- When to consider applying for a private ruling
- Can you rely on a private ruling?
- When we would not give a private ruling
- When we have not given you a private ruling – your review rights
- Applying for a private ruling
- How we deal with your application – private rulings
- We may revise a private ruling
- Publishing of private rulings
- TR 2006/11 Private rulings