Charitable Registered Social Landlords (RSL)
Application form for HMRC opinion
As covered in the appended notes, use the link below for a form for the use of charitable Registered Social Landlords who wish to obtain a view from HMRC as to whether profits from sales are subject to corporation tax.
Clearance application form (PDF 1.6MB)
The form should be printed and sent as a document with any appropriate enclosures to the address given. It is currently in draft form. The final version should become available during October 2007 and is not expected to differ greatly from the draft.
If unsure about completion please refer to this example of a completed form (PDF 1.1MB).
Further information can be obtained from the Housing Corporation (Opens new window) including 'Guidance on affordable home ownership and taxation liability'.
