A receiving part for receiving a rod for coupling the rod to a bone anchoring element is provided, the receiving part includinga receiving part body (5) anda rod receiving portion (9) with a channel (12) for receiving the rod, anda head receiving portion (16) for accommodating a head (3, 3) of the bone anchoring element, the head receiving portion having an open end (17) and being flexible so as to allow introduction and clamping of the head, the head receiving portion having an exterior surface with a tapered portion anda locking ring (8) embracing the head receiving portion (16),wherein the head receiving portion is compressible by the locking ring and wherein the locking ring is movable along the head receiving portion andwherein the locking ring has an interior surface with a curved portion (8a) which presses against the tapered portion of the exterior surface of the head receiving portion to compress the head receiving portion to clamp the head.