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HMRC’s non-statutory business and non-business clearance systems have merged to become the other non-statutory clearance service.
Agents are advised by the department to check before using the new set-up that a transaction is not covered by a more appropriate clearance or approval route, and that the Taxman’s guidance does not answers the question.
If there is still uncertainty about official interpretation of recent tax legislation, the Revenue can advise in writing unless:
HMRC’s non-statutory business and non-business clearance systems have merged to become the other non-statutory clearance service.
Agents are advised by the department to check before using the new set-up that a transaction is not covered by a more appropriate clearance or approval route, and that the Taxman’s guidance does not answers the question.
If there is still uncertainty about official interpretation of recent tax legislation, the Revenue can advise in writing unless:
- all necessary information has not been provided;
- the tax department does not think there are genuine points of uncertainty;
- tax planning advice is being requested;
- the transactions are, in HMRC’s view, to avoid tax;
- the taxpayer is under enquiry for the period in question;
- any related return for the period in question is final; or
- there is a statutory clearance applicable to the transaction.
