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HMRC internal manual

Advance Tax Certainty Service

ATCS02300 - Advance Tax Certainty Service: Eligibility and Scope: Which taxes are in scope of a clearance?

Where they are material to the investment project, HMRC will offer clearances on the following areas:

  • Corporation Tax
  • VAT
  • Stamp Duty Land Tax
  • Income Tax
  • PAYE regulations
  • Construction Industry Scheme