Obtaining clearance from HMRC

Produced by Tolley
Obtaining clearance from HMRC

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Obtaining clearance from HMRC
  • When can clearance be obtained?
  • When HMRC will not give clearance
  • Information required
  • Submitting the application
  • Penalties and interest
  • Relying on HMRC’s advice or information
  • Appealing against a decision
  • EU cross-border VAT rulings trial

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

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 the EU cross border ruling trial.

When can clearance be obtained?

HMRC will expect a business to have checked that the transaction 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 the answer before using this service.

Businesses or their advisers can request clearance from HMRC if:

  1. it still cannot determine the correct treatment after contacting the help desk and / or reviewing all of the relevant written information / guidance published by HMRC

  2. the business has not be able to find any relevant information published by HMRC

  3. the business or its adviser remain unclear or uncertain about HMRC’s interpretation of legislation that has recently been introduced

When HMRC will not give clearance

HMRC will not give clearance in the following situations:

  1. the business has not provided all of the necessary information - businesses should use the checklists provided below to help ensure that all relevant information has been provided

  2. HMRC do not consider that there are genuine points of uncertainty. HMRC should direct

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