diff --git a/.github/workflows/pull-request-verification.yml b/.github/workflows/pull-request-verification.yml
index ac21743..b507ee6 100644
--- a/.github/workflows/pull-request-verification.yml
+++ b/.github/workflows/pull-request-verification.yml
@@ -139,3 +139,24 @@ jobs:
         || steps.filter.outputs.modified_files != 'LICENSE'
         || steps.filter.outputs.deleted_files != 'README.md'
       run: exit 1
+
+  test-baseref-changes:
+    runs-on: ubuntu-latest
+    steps:
+    - uses: actions/checkout@v3
+    - uses: ./
+      id: filter
+      with:
+        base: ${{ github.base_ref }}
+        ref: ${{ github.sha }}
+        filters: |
+          error:
+            - not_existing_path/**/*
+          any:
+            - "**/*"
+    - name: filter-test
+      if: steps.filter.outputs.any != 'true' || steps.filter.outputs.error == 'true'
+      run: exit 1
+    - name: changes-test
+      if: contains(fromJSON(steps.filter.outputs.changes), 'error') || !contains(fromJSON(steps.filter.outputs.changes), 'any')
+      run: exit 1
diff --git a/README.md b/README.md
index 6825eb1..3f60dd9 100644
--- a/README.md
+++ b/README.md
@@ -18,8 +18,8 @@ don't allow this because they don't work on a level of individual jobs or steps.
 - **Pull requests:**
   - Workflow triggered by **[pull_request](https://docs.github.com/en/actions/reference/events-that-trigger-workflows#pull_request)**
     or **[pull_request_target](https://docs.github.com/en/actions/reference/events-that-trigger-workflows#pull_request_target)** event
-  - Changes are detected against the pull request base branch
-  - Uses GitHub REST API to fetch a list of modified files
+  - Changes are detected against the pull request base branch (unless base and ref are explicitly provided)
+  - Uses GitHub REST API to fetch a list of modified files (unless base and ref are explicitly provided)
   - Requires [pull-requests: read](https://docs.github.com/en/actions/using-jobs/assigning-permissions-to-jobs) permission
 - **Feature branches:**
   - Workflow triggered by **[push](https://docs.github.com/en/actions/reference/events-that-trigger-workflows#push)**
@@ -109,14 +109,12 @@ For more information, see [CHANGELOG](https://github.com/dorny/paths-filter/blob
     # introduced by the current branch are considered.
     # All files are considered as added if there is no common ancestor with
     # base branch or no previous commit.
-    # This option is ignored if action is triggered by pull_request event.
     # Default: repository default branch (e.g. master)
     base: ''
 
     # Git reference (e.g. branch name) from which the changes will be detected.
     # Useful when workflow can be triggered only on the default branch (e.g. repository_dispatch event)
     # but you want to get changes on a different branch.
-    # This option is ignored if action is triggered by pull_request event.
     # default: ${{ github.ref }}
     ref:
 
@@ -292,7 +290,7 @@ jobs:
 ### Change detection workflows
 
 <details>
-  <summary><b>Pull requests:</b> Detect changes against PR base branch</summary>
+  <summary><b>Pull requests (normal use case):</b> Detect changes against PR base branch</summary>
 
 ```yaml
 on:
@@ -316,6 +314,52 @@ jobs:
 
 </details>
 
+<details>
+  <summary><b>Pull requests (custom use case):</b> Detect changes against tag</summary>
+
+```yaml
+on:
+  pull_request:
+    branches:
+      - develop
+jobs:
+  build:
+    runs-on: ubuntu-latest
+    steps:
+    - uses: actions/checkout@v3
+    - uses: dorny/paths-filter@v2
+      id: filter
+      with:
+        base: some-custom-git-tag
+        ref: ${{ github.head_ref }} # On a PR, head_ref is the name of the PR branch.
+        filters: ... # Configure your filters
+```
+
+</details>
+
+<details>
+  <summary><b>Pull requests (custom use case):</b> Detect changes since the last commit</summary>
+
+```yaml
+on:
+  pull_request:
+    branches:
+      - develop
+jobs:
+  build:
+    runs-on: ubuntu-latest
+    steps:
+    - uses: actions/checkout@v3
+    - uses: dorny/paths-filter@v2
+      id: filter
+      with:
+        base: ${{ github.sha }}
+        ref: ${{ github.sha }}
+        filters: ... # Configure your filters
+```
+
+</details>
+
 <details>
   <summary><b>Feature branch:</b> Detect changes against configured base branch</summary>
 
diff --git a/dist/index.js b/dist/index.js
index 0602827..1e64e13 100644
--- a/dist/index.js
+++ b/dist/index.js
@@ -552,12 +552,12 @@ async function getChangedFiles(token, base, ref, initialFetchDepth) {
         return await git.getChangesOnHead();
     }
     const prEvents = ['pull_request', 'pull_request_review', 'pull_request_review_comment', 'pull_request_target'];
-    if (prEvents.includes(github.context.eventName)) {
+    if (prEvents.includes(github.context.eventName) && !base && !ref) {
         if (ref) {
-            core.warning(`'ref' input parameter is ignored when 'base' is set to HEAD`);
+            core.warning(`'ref' input parameter is ignored when 'base' is not also set on PR events.`);
         }
         if (base) {
-            core.warning(`'base' input parameter is ignored when action is triggered by pull request event`);
+            core.warning(`'base' input parameter is ignored when 'ref' is not also set on PR events.`);
         }
         const pr = github.context.payload.pull_request;
         if (token) {
diff --git a/src/main.ts b/src/main.ts
index 457765f..b1631b1 100644
--- a/src/main.ts
+++ b/src/main.ts
@@ -69,12 +69,12 @@ async function getChangedFiles(token: string, base: string, ref: string, initial
   }
 
   const prEvents = ['pull_request', 'pull_request_review', 'pull_request_review_comment', 'pull_request_target']
-  if (prEvents.includes(github.context.eventName)) {
+  if (prEvents.includes(github.context.eventName) && !base && !ref) {
     if (ref) {
-      core.warning(`'ref' input parameter is ignored when 'base' is set to HEAD`)
+      core.warning(`'ref' input parameter is ignored when 'base' is not also set on PR events.`)
     }
     if (base) {
-      core.warning(`'base' input parameter is ignored when action is triggered by pull request event`)
+      core.warning(`'base' input parameter is ignored when 'ref' is not also set on PR events.`)
     }
     const pr = github.context.payload.pull_request as Webhooks.WebhookPayloadPullRequestPullRequest
     if (token) {