HMRC clearances

HMRC clearances guidance:

Small Company Enterprise Team (Admin team) Mid-size Business S07777 Newcastle NE98 1ZZ [Insert date] [Commercially sensitive information] Dear [insert organisation name]...

Precedents

Venture Capital Reliefs Team HM Revenue and Customs WMBC BX9 1QL [Insert date] [Commercially sensitive information] Dear Venture Capital Reliefs Team Seed enterprise...

Precedents

HM Revenue & Customs [insert appropriate team- this is usually the HMRC Non-Statutory Clearance Team S0563] [insert relevant HMRC address] by email:...

Precedents

Produced in partnership with Robert Langston of Saffery Champness [Team Leader] [insert HMRC address] [insert date] Application for clearance[s] in advance under section...

Precedents

[Team Leader] [insert HMRC address] [insert date] Application for clearances in advance under [section[s] 138[ and 139(5)] Taxation of Chargeable Gains Act 1992][ and...

Precedents

The EIS is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual investors purchasing newly issued...

Practice Note

Coronavirus (COVID-19): HMRC are unable to accept non-statutory clearance applications made by post due to COVID-19. Applications for clearance should be submitted by...

Practice Note

Small Companies Enterprise Centre (Admin team) Mid-size Business S0777 Newcastle NE98 1ZZ [Insert date] [Commercially sensitive information] Dear [insert organisation...

Precedents

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note covers the anti-avoidance measure for transactions in land which was designed to...

Practice Note

This Practice Note is about the tax anti-avoidance rules that apply to a share for share (or share for loan note) exchange or a scheme of reconstruction. Relief from tax...

Practice Note

Various tax provisions include a procedure under which a taxpayer can apply for a clearance from HM Revenue & Customs (HMRC) in respect of a specific point. The table in...

Practice Note

This Practice Note is about the following aspects of the tax rules on statutory (ie dividend) demergers: • the anti-avoidance rules concerning chargeable payments, and •...

Practice Note

This Practice Note covers the: • clearance procedure, and • administrative rules (enquiries, counteraction notices and appeals) relating to the anti-avoidance regime...

Practice Note
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