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HMRC will now provide clearances across all business taxes regardless of the age of the legislation, where there is material uncertainty.
For direct tax legislation older than the last four Finance Acts, there is a further requirement that the uncertainty relates to a commercially significant issue.
HMRC will aim to respond to clearance applications within 28 calendar days, though in complex cases this may take longer.
In addition, as part of the extended clearances service from 1 April 2008, HMRC will publish new guidance on clearances for business customers, bringing together and updating existing guidance so as to provide a consistent and clear framework for clearance applications across HMRC.
The guidance for businesses is available on the HMRC website.
Large business service taxpayers should continue to send their clearance applications to their client relationship manager.
All other business customers, and those acting on behalf of a business, should send their applications to: HMRC Clearances Team, Alexander House, 21 Victoria Avenue, Southend-on-Sea, Essex SS99 1BD, e-mail: hmrc.southendteam@hmrc.gsi.gov.uk.
