ATCS04160 - Advance Tax Certainty Service: Process: Early engagement and clearance applications: How to submit a formal clearance application to HMRC
Format
Clearance applications should be made in writing to the Advance Tax Certainty Service mailbox, copying in the Customer Compliance Manager (CCM) or temporary Customer Compliance Manager (tCCM – where applicable).
Clearance applications should be made by the customer of HMRC, or their appointed agent notified to HMRC to act on their behalf. Where an application is submitted by an agent it is important that a named business representative has reviewed and approved the application prior to submission.
HMRC use secure digital channels to make communication as straightforward as possible. The applicant may email us for convenience, but by doing so accepts the risks outlined in HMRC’s correspondence by email guidance (GOV.UK). When sending the initial contact, the applicant should also complete and attach the email authorisation form.
If the applicant prefers not to use email (particularly where information is commercially sensitive), HMRC can arrange an initial call and provide a secure file-sharing option for all document exchanges. Once agreement is in place to use this service, HMRC will communicate by email for routine matters, and all files will be exchanged using HMRC-approved secure methods.
Applications should include a cover letter, clearance application, and annex of supporting information.