Clearance service for businesses

How to get certainty on significant business tax issues, Inheritance Tax clearance service for business owners, Code of Practice 10 and VAT Notice 700/6

HM Revenue & Customs (HMRC) have made a number of minor amendments to four of our guidance products:

Clearance service for businesses - how to get certainty on significant business tax issues
Inheritance Tax clearance service for business owners
Code of Practice 10
VAT Notice 700/6

The following changes have been made:

if a Non-Statutory Business Clearance application is made for a transaction for which there is also the disclosure of an avoidance scheme which covers all or part of the transaction we now ask for that disclosure to be mentioned in the clearance application
amendments to the text on ‘Where you are not happy about the way we handled your application’ to reflect changes in HMRC process on complaints handling
amendments to the text on ‘Appeals against clearances’ to reflect the rights to review and appeal introduced in April 2009

The following changes have been made:

if an Inheritance Tax Non-Statutory Business Clearance application is made for a transaction for which there is also the disclosure of an avoidance scheme which covers all or part of the transaction we now ask for that disclosure to be given explicit mention in the clearance application
amendments to the text on ‘Where you are not happy about the way we handled your application’ to reflect changes in HMRC’s complaints handling process
amendments to the text on ‘Appeals against clearances’ to reflect the rights to review and appeal introduced in April 2009

The following changes have been made:

anumber of updates to ensure correct telephone numbers and internet links are given
minor updates of out dated text
removal of references to status officers and replacement of this with link to HMRC’s Employment Status Indicator
expansion of text on statutory clearances and statutory approvals
amendments to the text on ‘Complaints’ to reflect changes in HMRC’s complaints handling process

The following changes have been made: -

A number of minor updates to text including inclusion of references to guidance on VAT.
If an request for a VAT ruling is made for a transaction for which there is also the disclosure of an avoidance scheme which covers all or part of the transaction we now ask for that disclosure to be given explicit mention in the ruling application.
Changes to the section on ‘What happens if I disagree with your ruling?’ to reflect the rights to review and appeal introduced in April 2009.
Amendments to the text on ‘Putting things right’ to reflect changes in HMRC’s complaints handling process.