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Getting a ruling

08 November 2011 / Donald Drysdale
Issue: 4329 / Categories: Comment & Analysis , Admin
DONALD DRYSDALE explains how advisers can obtain a non-statutory decision from HMRC

KEY POINTS

  • The new CAP 1 proposals on getting advice from HMRC for non-business customers.
  • Situations in which HMRC will and will not reply to a request for advice.
  • Note that HMRC require specific information to enable advice to be given.
  • Don’t overlook the possibility of a statutory ruling.
  • Is this service well known or effectively restricted to large businesses and the well-advised?

On 31 October 2011 following a short informal consultation from 30 June to 1 August HMRC introduced new procedures for providing non-statutory rulings to non-business users on non-business tax issues.

This gives us an excuse to look more widely at the availability of non-statutory rulings or clearances from HMRC – for both business and non-business taxpayers.

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