Guidance

Advance tax certainty service: draft guidance

Find out more about the new service supporting major investment projects, including how the scheme works, who can apply, the taxes covered and the financial threshold.

From:
HM Revenue & Customs
Published
10 December 2025

Documents

Draft guidance for the advance tax certainty service

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Details

This draft guidance reflects the position of the process during the first year of the policy. It is subject to change in line with the parliamentary process of the Finance Bill 2025 to 2026 and will be finalised ahead of the formal launch of the service in July 2026.

This guidance:

  • has been produced to support both customers and HMRC colleagues in understanding how the advance tax certainty service works in practice
  • outlines which customers are eligible for the process, as well as the scope of taxes for which advance tax certainty can be provided
  • only covers the advance tax certainty service and does not deal with other methods of obtaining certainty from HMRC

HMRC will continue to update this guidance as the service progresses.

Read the Tax information and impact note on the advance tax certainty service for major investment projects.

Updates to this page

Published 10 December 2025

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