A receiving part for receiving a rod for coupling the rod to a bone anchoring element includes a receiving part body including a rod receiving portion with a channel for receiving a rod, and a head receiving portion for accommodating a head of a bone anchoring element, the head receiving portion having an open end 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 and a locking ring around the head receiving portion and including an interior surface with a curved portion configured to engage the tapered portion of the exterior surface of the head receiving portion to clamp the head.