Dealing with HMRC – guidance

Seeking clearance or approval for a transaction

Advance clearance or approval to some transactions - send applications to the these addresses.

HM Revenue and Customs (HMRC) won’t give clearances or advice in respect of the application of the ‘settlements legislation’ in Chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2005 or the tax consequences of executing non-charitable trust deeds or settlements.

Clearances and the General Anti-Abuse Rule (GAAR)

HMRC will not give either formal or informal clearances that the GAAR doesn’t apply.

HMRC has always made it clear that no assurances about the tax treatment of a transaction will be given in any situation where, in HMRC’s view, the arrangements constitute tax avoidance. Because the GAAR will only apply to abusive avoidance arrangements this applies equally to any arrangements which might be caught by the GAAR. As part of its model of direct engagement with large businesses and wealthy individuals HMRC discusses commercial arrangements and confirms where appropriate that it doesn’t regard particular arrangements as tax avoidance. In these cases HMRC intends that open discussions with taxpayers about commercial transactions should continue.

Code of Practice on Taxation for Banks

A bank which adopts the Code of Practice on Taxation for Banks commits not to undertake any tax planning that achieves a tax result contrary to the intentions of Parliament. It shouldn’t therefore, be involved in any arrangements to which the GAAR might apply. That doesn’t mean that every arrangement outside the GAAR is regarded by HMRC as acceptable within the code. When approached by a bank under the code, Customer Relationship Managers will continue to give HMRC’s view of whether a transaction is ‘code compliant’.

Non-statutory clearance or approval

Company migrations

Notification of company migration and approval of arrangements for payment of tax liabilities in accordance with S109B-F Taxes Management Act 1970 (previously S130 Finance Act 1988) (see Statement of Practice 2/90).

Send applications for clearance to:

HM Revenue and Customs
CTIS Business International
Foreign Profits Team
100 Parliament Street


Controlled Foreign Companies

Clearances in relation to Controlled Foreign Companies (CFC) in accordance with Part 9A Taxation (International and Other Provisions) Act 2010 (new CFC rules) or with S747-756 and Schedules 24-26 Income and Corporation Taxes Act (ICTA) 1988 (old CFC Rules).

All CFC applications and supporting documentation such as accounts should be sent electronically to Michael Paterson and copied to the UK group’s Customer Relationship Manager or Customer Coordinator. No paper copies of an application are needed.

If the UK group doesn’t have an email protocol with HMRC or if there has been no previous UK presence (for example when a foreign group is migrating its headquarters into the UK) it will be necessary to indicate in the application that the group or company is content to receive any reply by email. Otherwise a reply will be sent by post.

If it isn’t possible to send applications for clearance electronically, applications should be sent to the following address:

CTIS, Foreign Profits Team Registry (CFC clearances)
3rd floor
100 Parliament Street


Investing in the UK

Inward Investment Support service

You can find more information on Inward Investment including contact details on the GOV.UK website, if you would like to discuss the tax implications of your investment.

Business Investment Relief Provisions

There is a Business Investment Relief Advance Assurance checklist available if you want to ask HMRC to give you their view on whether a proposed investment can be treated as a qualifying investment as defined in section 809VC of Income Tax Act (ITA) 2007 .

All applications for advance clearance on Business Investment Relief should be sent to:

HM Revenue and Customs
Business Investment Relief Team S1278
PO Box 202
L69 9AL

Telephone: 03000 527 416

Creative Industries

The specialist staff at the Creative Industries Unit can give you advice on the workings of the scheme as it applies to Film Tax, Animation Tax, High-end Television Tax and Video Games Development Reliefs. You can contact them using the following details:

Creative Industries Unit (Film, Television/Animation and Video Games Tax Reliefs)
Local Compliance S0717
PO Box 3900
G70 6AA

Telephone: 03000 510 191

Enterprise Investment Scheme (EIS), Seed Enterprise Investment Scheme and Venture Capital Trust scheme

The specialist staff at the Small Company Enterprise Centre can give you advice on the workings of these schemes, as well as providing non-statutory advance assurance to companies seeking investment under these schemes. You can contact them using the following details:

Local Compliance
Small Company Enterprise Centre Admin Team
PO Box 3900
G70 6AA

Telephone: 0300 123 1083

Other non-statutory clearances

You can find information on the clearance service offered by HMRC for customers and their advisers who need clarification on guidance or legislation in relation to a specific transaction on GOV.UK.

Statutory clearance or approval

Qualifying life assurance policies

Schedule 15 ICTA 1988

You should send applications to approve certification of qualifying life assurance policies to:

HM Revenue and Customs
CTISA Corporation Tax and Business Income Tax
Financial Services Team
3rd Floor
100 Parliament Street

Telephone: 03000 585911

Transactions in shares or debentures

Under S765 and S765A ICTA 1988

The Treasury Consents regime was repealed by Finance Act 2009. Events or transactions taking place on or after 1 July 2009 are subject to a new reporting regime, detail of which can be read in HMRC’s International Manual.

Transfer pricing (advance pricing agreements)

HMRC has run an Advanced Pricing Agreements programme since 1999 to assist businesses in identifying solutions for complex transfer pricing issues.

HMRC issued Statement of Practice (SP) 2/10 in December 2010 to update an earlier Statement of Practice (SP3/99) on Advance Pricing Agreements (APAs). The SP is intended as general guidance as to how HMRC interprets the APA legislation and how HMRC operates the UK APA Programme.

The contact details for an Expression of Interest in an APA and for making an APA application in all cases is:

Dominic Vines (APA Team Leader)
HM Revenue and Customs
CTIS Business International
East Spur, Euston Tower
286 Euston Road

Telephone: 03000 585 861
Fax: 03000 543 795

Statutory applications for advance clearance

HMRC’s Clearance and Counteraction Team handles requests where advance clearance is required under statutory provisions relating to any one or more of the following:

Where clearance is required under any one or more of the above provisions then you should send a single letter to the Clearance and Counteraction Team at the address given below. A single response will be given covering all of these. Please make clear at the top of your letter what clearances you are asking for.

Application by post

Our postal address is:

HM Revenue and Customs
CTIS Clearance S0483
NE98 1ZZ

Email applications

Send to

Attachments to emails should be no larger than 2MB. Please don’t send self-extracting zip files as HMRC software will block them.

The security of emails you send or HMRC send to you over the internet cannot be guaranteed. It is important that you have assessed the risks of using email to send information or to receive it. If you use email to send information, you do so at your own risk.

If you have any doubt about the authenticity of an email you receive which claims to come from the Clearance and Counteraction Team, please call to check.

If you would like HMRC to reply by email please say so and provide the following statement: ‘I confirm that our client understands and accepts the risks associated with email and that they are happy for you to send information concerning their business or personal details to us by email. I also confirm the email address(es) that I want you to use to contact us are…’ If you are making the application on behalf of yourself or your company please adapt this wording as necessary.

If you email your application, please do not send a hard copy.

Market sensitive applications

HMRC regards information that could affect the price of a stock market quoted company, and information concerning the financial affairs of well-known individuals, as market sensitive. These are handled by fewer people and subject to extra security but otherwise treated in the same way as non-market sensitive applications.

If you send a market sensitive application please mark it for the attention of the Team Leader. For security reasons we are unable to send responses to market sensitive applications by email.

Please also note:

  • the team will only send an acknowledgment of an application if it has been requested
  • the team frequently receives high volumes of applications and this increases turn-around time, please bear this in mind when planning transactions
  • we do not handle applications for Stamp Duty Land Tax (SDLT) adjudications, read about obtaining HMRC advice on how SDLT will apply

Additionally, we do not deal with non-statutory clearances. These should be sent to:

HMRC Non-Statutory Clearance Team
5th Floor
Alexander House
21 Victoria Avenue
Southend on Sea
SS99 1AA


General advice on specialist technical areas of taxation

Statements of Practice

Extra Statutory Concessions

Public Notices for VAT, and Customs and Excise

Revenue and Customs Briefs - policy changes resulting from legislation, litigation or policy reviews