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Before you start

You should:

• check that your transaction is not covered by a more appropriate clearance or approval route
• find out about all clearance and approval routes by reading HMRC鈥檚 guidance on how to apply for clearance or approval of a transaction from HMRC

When HMRC will give advice under this service

You can ask HMRC for further guidance or advice if all of the following apply:

• you鈥檝e fully read the relevant guidance or contacted the relevant helpline
• you鈥檝e not been able to find the information you need
• you鈥檙e genuinely uncertain about how the legislation applies to your circumstances

HMRC will then give you written advice.

When HMRC will not give advice under this service

If you ask for advice and HMRC does not give it, we鈥檒l tell you why. This could be because:

• you鈥檝e not given all the necessary information 鈥� read the checklists at Annexes A to E for details of what you need to give
• HMRC does not think that there are genuine points of uncertainty, we鈥檒l explain why we think this and direct you to the relevant online guidance
• you鈥檙e asking HMRC to give tax planning advice, or to 鈥榓pprove鈥� tax planning products or arrangements
• your application is about treatment of transactions which, in HMRC鈥檚 view, are for the purposes of avoiding tax
• HMRC is checking your tax position for the period in question, in which case you鈥檒l need to contact the officer dealing with the check
• any related return for the period in question is final (except if you鈥檙e making a clearance application in connection with an offshore disclosure being made with HMRC鈥檚聽Digital Disclosure Service)
• there鈥檚 a statutory clearance applicable to your transaction 鈥� find out if this applies by reading HMRC鈥檚 guidance on how to apply for clearance or approval of a transaction from HMRC

HMRC will not give:

• a clearance on matters of fact, for example if certain activities constitute a business
• clearances or advice about either the:
  • application of the 鈥榮ettlements legislation鈥� in chapter 5 part 5 Income Tax (Trading and Other Income) Act 2005
  • tax consequences of executing non-charitable trust deeds or settlements
• clearances relating to the venture capital schemes (parts 5 to 6 of Income Tax Act 2007)

Information you need to give

To help you decide what information is relevant to your application when you write to HMRC, read the checklists at annexes A to E.

You should use

• Annex A for all transactions other than Business Investment Relief, Business Property Relief and VAT 鈥� head your letter 鈥楥learance service鈥�
• Annex B for advance assurance on Business Investment Relief for non-domiciled persons taxed on the remittance basis 鈥� head your letter 鈥楢dvance Assurance for Business Investment Relief鈥�
• Annex C for Inheritance Tax Business Property Relief clearances
• Annex D for VAT clearances
• Annex E for post transaction clearances connected to an offshore disclosure

HMRC asks for this information to make sure that we understand the background to your request and where your uncertainty lies. This helps to process your application quicker.

Where you should send your application

You should submit your application using the email address provided in the relevant Annex.

If you need to disclose sensitive information, and have concerns about sending this by email, send a short email:

• without any sensitive data
• with details of how we can contact you

Someone will get back to you as soon as possible to arrange an alternative.

If you are a Large Business Directorate customer with a Customer Compliance Manager, you should submit your application to the correct Large Business mailbox address.

When HMRC will reply

We鈥檒l usually reply within 28 days unless there are any complicated issues involved. If there are, we鈥檒l acknowledge your request and if possible tell you when to expect a full reply. If this is not possible, we鈥檒l contact you when we鈥檙e able to tell you when you can expect a full reply.

VAT non-statutory clearance requests are taking approximately 12 weeks to process.

Sometimes HMRC may need to ask you to give more information before we can send you a full reply. If so, we鈥檒l suspend the handling time for your application until you鈥檙e able to give us the additional information that we鈥檝e requested.

We may wish to contact you by telephone for clarification, so it helps if you can give a daytime contact number.

If you want to get in touch with HMRC to follow up your clearance application, you can either:

• contact the caseworker who鈥檚 dealing with your application
• email: [email protected]

Time limits, interest and penalties

HMRC鈥檚 advice does not affect the date which you have to pay your tax or send in returns by. You may have to pay interest and late payment penalties on any tax that you pay late, for whatever reason.

If you鈥檝e asked for advice after a transaction has taken place, but not received this by the time your return (or, for Business Property Relief clearances, an Inheritance Tax account) is due to be submitted, you should still send your completed return on time.

If you send HMRC your return on time, you鈥檒l not be liable to penalties for failing to make a return. When you receive HMRC鈥檚 response, you can (if necessary) amend your tax return as long as you鈥檙e within the normal time limits to do so.

If you鈥檙e seeking advance assurance that a proposed investment will meet the requirements of Business Investment Relief, the time limit within which qualifying investment needs to be made remains unaffected.

If you disagree with HMRC鈥檚 view of your transaction and complete your return and pay tax in line with your own view of the proper tax treatment, then you may not have paid the right amount of tax at the right time.

In these circumstances, if your return contains a careless or deliberate error which results in a loss of tax or an inflated claim to repayment of tax, then you may be liable to interest and penalties.

When you can rely on information or advice given by HMRC

You鈥檒l be able to rely on HMRC鈥檚 advice as long as both:

• the information you鈥檝e supplied is accurate and complete
• you carry out the proposed transactions exactly as you describe them

Find out more about how HMRC advice and information can help you.

What you can do if you disagree

HMRC aims to give you a clear reply to your questions and recognises that sometimes you may not agree with what we say, or you may not be happy with the service we鈥檝e given.

If you disagree with HMRC鈥檚 advice, you may complete your return in line with your own view of the proper tax treatment, but you should draw HMRC鈥檚 attention to the particular entry in your return and explain what you鈥檝e done.

If you believe that HMRC has failed to take account of some of the reasons you set out in your request, contact the officer who dealt with your application (their details will be on the letter HMRC sent you). Explain what facts you feel were overlooked and ask them to look at your request again. If you are unhappy, you can ask for the request to be referred to another officer.

If you鈥檙e unhappy with the way HMRC has handled your request, tell the person or office you鈥檝e been dealing with. If we鈥檙e unable to resolve the issue, you can complain about HMRC.

If you can appeal

There鈥檚 no general right of appeal against advice given by HMRC, except where rights to appeal are set out in statute.

Appeal rights are usually against decisions HMRC take, such as issuing an assessment for underpaid tax or a penalty.

However, some VAT related decisions are classed as 鈥榓ppealable decisions鈥� by statute. The letter HMRC sends you鈥檒l explain if you鈥檙e able to appeal and tell you what to do if you disagree with a VAT decision.