The United Kingdom has met all aspects of the terms of reference (OECD, 2017[3]) (ToR) for the calendar year 2019 (year in review) and no recommendations are made.
The United Kingdom can legally issue three types of rulings within the scope of the transparency framework.
In practice, the United Kingdom issued rulings within the scope of the transparency framework as follows:
599 past rulings;
For the period 1 April 2016 - 31 December 2016: 71 future rulings;
For the calendar year 2017: 16 future rulings,
For the calendar year 2018: 20 future rulings,1 and
For the year in review: 14 future rulings.
No peer input was received in respect of the exchanges of information on rulings received from United Kingdom.
1 The prior year peer review report noted that 19 future rulings were issued in 2018. During the course of this year’s review, a correction was made to reflect one additional ruling issued late in 2018. The information on this ruling was exchanged on time in early 2019.