HMRC clearances

HMRC clearances

FORTHCOMING CHANGE: At Autumn Budget 2024, the government announced plans to launch consultations in Spring 2025 on widening the use of advance clearances in relation to R&D tax reliefs and on the development of a new process to give investors in major projects increased certainty in advance.

Taxpayers can apply for clearances from HMRC:

•
on a specific point covered by tax law known as statutory clearances, or
•
broadly, where there is a material uncertainty as to how tax law applies to a particular transaction known as non-statutory clearances

Format of clearance applications

Applications for both statutory and non-statutory clearances are submitted in letter form. It is important that the applicant ensures that the specific information that is required

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