A3.107A HMRC clearances

A3.107A HMRC clearances

HMRC may give advance clearance in respect of some transactions. Some such clearances are specifically provided for in statute. In other cases, it may be that a non-statutory clearance can be sought to provide HMRC's view of tax law applying to a specific transaction or event. Both are described further below.

When will HMRC not give clearances?

HMRC will not give clearances or advice in respect of the application of the settlements legislation (ITTOIA 2005, ss 619–648 (Pt 5, Ch 5)), the tax consequences of executing non-charitable trust deeds or settlements, or in relation to venture capital schemes, and will not give either formal or informal clearances that the GAAR does not apply1.

Statutory clearances

As mentioned above, some HMRC clearances are provided for in statute. Some of the main ones are listed in the table below:

Type of statutory

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