ATCS04520 - Advance Tax Certainty Service: Process: Scoping meeting and evaluation: Preparing for the scoping and planning meeting
A scoping and planning meeting will usually take place within 21 working days from submission. This meeting is mandatory except where, in preparing for the meeting, HMRC determine that the clearance is straightforward, all relevant information has already been supplied, and customer timelines can be confidently met. In this circumstance, the Advance Tax Certainty Service team will email the customer confirming that all required information has been provided and asking them if they are content for HMRC to move straight to clearance review.
In this meeting, HMRC and the customer will agree the scope for the clearance, prioritising areas based on materiality that allow HMRC to give certainty within a realistic timeframe for the project.
Materiality for this purpose should be read as material to the post tax position of the project.
Any timing constraints, the lifespan of the project and the likelihood of any change will also be discussed with the customer. This will help HMRC to determine the maximum length of time a clearance could apply, how the clearance may be renewed if required, how critical assumptions will be monitored, and options available to the customer if the project scope changes.
The scoping and planning meeting will typically be attended by the following:
- the customer
- the customer's agent (if desired)
- the Advance Tax Certainty Service administrator
- the named clearance lead contact with expertise for the regime/issue
- a representative from Customer Strategy & Tax Design (CS&TD)
- the Customer Compliance Manager (CCM), temporary CCM (tCCM) and/or case team representative involved in ongoing compliance for the customer
Following the scoping and planning meeting, HMRC will provide clarity on the next steps, including a written summary of the agreed scope and proposed timeline based on accurate and timely disclosure of any additional information required.