CIRD42100 - Intangible assets: company reorganisations: advance clearances: general

FA02/SCH29/PARA88 - clearance applications

Paragraph 88 sets out the detailed procedure for obtaining advance clearance for a transaction in accordance with FA02/SCH29/PARA84 - 87. The clearances are dealt with at Head Office. Current arrangements can be checked on the HMRC Internet site.

Applications should be sent to Anti-Avoidance Group (Intelligence), Clearance and Counteraction Team, 22 Kingsway, London WC2B 6NR.

Where an application is also being made under TCGA92/S138, S139 (5), S140B or S140D; or ICTA88/S215, ICTA88/S225 or ICTA88/S707 rules only one joint application need be made, although it should indicate clearly what clearances are required.

Where the application contains stock market sensitive information the application should be addressed to Eric Gardner at the same address as shown above.

Applications can be faxed to 020 7438 4409 but please telephone Eric Gardner on 020 7438 6585 before faxing stock market sensitive information.

Please show clearly at the start of your letter what clearances you require.

E mail applications

Applications should be sent to: reconstructions@gtnet.gov.uk.

Legal requirements

The legal requirements for the application and its processing are set out in CIRD42110.