The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of how to obtain non-statutory clearance from HMRC that can be used by businesses and their advisors. It also provides details of theEU cross border ruling trial.
HMRC will expect a business to have checked that thetransaction is not covered by a more appropriate clearance or approval route and to have checked all relevant HMRC guidance to see whether it can obtain theanswer before using this service.
Businesses or their advisers can request clearance from HMRC if:
HMRC will not give clearance in thefollowing situations:
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