The Taxes Acts say that advance clearance or approval may be given to some transactions. These are listed here (PDF 77K) together with the addresses to which you should send applications.
HM Revenue & Customs (HMRC) also provides non statutory clearances, information and advice to customers in other circumstances, including:
HMRC does not provide clearances, or advice in respect of the application of Chapter 5 Part 5 ITTOIA 2005 or the tax consequences of executing non-charitable trust deeds or settlements.
Go to the Trusts, Settlements and Estates Manual
Before you telephone or write to HMRC you should go to the Library section and look at the published guidance to see if this answers your question.
Many taxpayers choose to be represented by an adviser and may wish to seek support for advice on complex matters through that route. HMRC will offer advice where it is requested irrespective of the role of an appointed agent.
When advance clearance is required under statutory provisions relating to any one or more of the following, the application should be sent to the link below.
Clearance and Counteraction Team, CTIAA Anti-Avoidance Group
Notices to be given under Section 109B-F TMA 1970 (previously130
Finance Act 1988):
Notification of company migration and approval of arrangements for
payment of tax liabilities, Section 130 FA 1988 (see Statement of
Practice 2/90)
Please send applications for clearance to:
Neil Nagle
Business International, Transfer Pricing Team
100 Parliament St
London
SW1A 2BQ
Under Sections 765 and S765A ICTA 1988:
The Treasury Consents regime was repealed by Finance Act 2009. Events or transactions taking place on, or after 1 July 2009 are subject to a new reporting regime, detail of which can be read in HMRC’s International Manual at INTM700000.
International Manual INTM700000
Under Sections 747-756 and Schedules 24-26 ICTA 1988:
Clearances in relation to Controlled Foreign Companies
Send application for clearance to:
Mary Sharp
CTIIA, Business International
100 Parliament St
London
SW1A 2BQ
Under S444AED ICTA 1988:
Please send all applications for clearance, including cases where the parties include non-UK resident companies or friendly societies to the transferor company's Client Relationship Manager and to:
CTIIA (Insurance Group)
HM Revenue & Customs
Mailstation E
3rd Floor
100 Parliament Street
London
SW1A 2BQ
Under Schedule 15 FA 2000
Confirmation that the rules of the scheme (other than those applying to the investing company) will be satisfied.
Small Company Enterprise Centre
HM Revenue & Customs
1st Floor, Fitzroy House
Castle Meadow Road
Nottingham
NG2 1BD
All clearance applications under the statutory provisions shown below are handled on an integrated basis meaning that only one single application is necessary by one method only, email, fax or letter.
The following arrangements apply:
Where clearance is required under any one or more of the following provisions:
Then you should send a single letter to the Clearance and Counteraction Team, Anti-Avoidance Group at the London address given below. No extra copy is required as the same person will deal with each of the clearances asked for. A single response will be given covering all of these.
Please make clear at the top of your letter what clearances you are asking for.
This team does not handle applications for Stamp Duty Land Tax adjudications under Section 77(3) FA 1986. For queries relating specifically to Stamp Duty Land Tax see the link below.
HMRC Excise, Customs, Stamps & Money
Your application should be sent to:
Clearance and Counteraction Team, Anti-Avoidance Group
First Floor
22 Kingsway
London
WC2B 6NR
Team Leader
Clearance and Counteraction Team, Anti-Avoidance Group
First Floor
22 Kingsway
London
WC2B 6NR
Send to Reconstructions
Attachments to emails should be no larger than 2MB. Please don't send self-extracting zip files as HMRC software will block them.
Send to 020 7438 4409
Please note the following:
Under Schedules 2, 3 and 4, ITEPA 2003:
Please send applications for approvals of Share Incentive Plans, Savings-Related Share Option Schemes and Company Share Option Plans to the address shown at the link below.
Contact Employee Shares & Securities Unit
Sections 590 and 591 ICTA 1988:
Occupational pensions, personal pensions, public sector schemes, FSAVC schemes and ex-gratia relevant payments.
Please send applications for approval to:
HM Revenue & Customs
Pension Schemes Services
Fitzroy House
Castle Meadow Road
Nottingham
NG2 1BD
For more information go to the Pensions Schemes Services pages
Schedule 15 ICTA 1988:
Certification of qualifying life assurance policies
Please send applications for approval to:
Claire Ritchie
CTIIA (Insurance Group)
3rd Floor
100 Parliament Street
London
SW1A 2BQ
HMRC issued Statement of Practice 2/10 in December 2010. It replaces an earlier Statement of Practice in Advance Pricing Agreements (APA) published in 1999. The text of Statement of Practice 2/10 can be read in HMRC’s International Manual at INTM469000 onwards
The contact details for an Expression of Interest in an APA and for making an APA application in all cases except those involving oil, gas and mining taxation is:
APA Team Leader (Maura Parsons)
HMRC, CTIAA, Transfer Pricing Team
3rd Floor 100 Parliament Street
London
SW1A 2BQ
Tel: 020 7147 2679
Fax: 0207 147 2649
Email: Maura Parsons
For APAs involving oil, gas and mining taxation the contact continues to be, as stated in Statement of Practice SP2/10:
Competent Authority, (APAs),
HMRC Large Business Service Oil & Gas (Susan New)
3rd Floor
22 Kingsway
London
WC2B 6NR
Tel: 020 7438 7570
Fax: 020 7438 6910
Email: Susan New
Pre-transaction advice on funding issues under Statement of Practice 04/2007
Please send applications for advice to:
Miles Nelson
HMRC, CTIAA
Financial Transfer Pricing Team
100 Parliament St
London
SW1A 2BQ
Please contact:
Colin Miller
HMRC, CTIAA
Business International, Advance Agreements Unit
100 Parliament Street
London
SW1A 2BQ
Email: Inward Investment Support
If you'd like to discuss your tax affairs or get more information you can visit the HMRC website.
For general queries on IR35 intermediaries legislation, please
contact Tel: 0845 303 3535.
For general advice on other matters, please ring the Client Relationship
Manager (CRM) or Customer Coordinator that handles your tax affairs.
If you do not have an established contact within HMRC, then for
the number of an appropriate helpline please visit the link below
You will find it helpful if you prepare for the call by having to hand a clear explanation of your question and relevant details.
Non routine publications that explain HMRC's interpretation of legislation and the way HMRC apply the law in practice. For details see the link below:
Statements of Practice and Extra Statutory Concessions
Relaxations of the law that give a reduction in tax liability that you would not be entitled to under the strict letter of the law. For details see the link below:
Statements of Practice and Extra Statutory Concessions
Publications that announce proposed changes in the law or in HMRC’s practice, or any other changes or initiatives of interest to the public. For details see the link below.
News Distribution Service website (Opens new window)
A range of publications in relation to VAT, Customs and Excise
Regular announcements advising of policy changes resulting from legislation, litigation or internal policy reviews.
