HM Revenue & Customs (HMRC) has today published CAP1 (Clearances and Approvals) which explains how non-business customers, or customers with a query about non-business activities, can get advice about HMRC's interpretation of recent tax law. CAP1 complements HMRC's clearance service for businesses which has been in place since April 2008. These documents bring together and replace Code of Practice 10 and VAT Notice 700/6.
Clearance service for businesses - how to get certainty on significant business tax issues
CAP1 and HMRC's clearance service for businesses can be found on the clearances and approvals page, along with details of other information and advice that HMRC offers to its customers.
Clearances and approvals provided for in the Taxes Acts
CAP1 is expected to be used by a small number of HMRC's customers and their advisers, who have more complicated tax affairs and need help to understand how recent tax law applies to them.
The majority of HMRC's customers will continue to get help with queries by visiting the HMRC website, calling helplines, or speaking to their tax office.
If you have any questions or comments on CAP1, please email Tax Administration Policy. Please do not use this address for making requests for advice under CAP1.
