OT60055 - Transferable Tax History - Making a TTH election and the time limit
A TTH election will only be valid if both parties submit the election to HMRC by the later of:
- 1 June 2019, or
- the end of a period of 90 days beginning with the day on which the purchaser acquires the TTH asset.
HMRC would prefer the notification to be sent to mailboxes as follows:
LB cases 鈥� [email protected]
Mid-size cases 鈥� [email protected]
Where the seller or purchaser is a Large Business case please send a copy to your CCM.
Emails should be marked 鈥淭ransferable Tax History Election鈥�
Where an election is being sent by post it should be sent to the following addresses and should be marked 鈥淭ransferable Tax History Election鈥�.
LB Cases: Transferable Tax History, Large Business Support Team, HM Revenue and Customs, S1192, Newcastle, NE88 1ZZ
Mid-size Cases: Transferable Tax History, MSB Oil and Gas, S0895, Newcastle, NE98 1ZZ.