ATCS04640 - Advance Tax Certainty Service: Process: Scoping meeting and evaluation: Scope of evaluation
There is no automatic right of admission into the Advance Tax Certainty Service.
HMRC will only issue clearances on the matters that have been explicitly agreed as in scope for the application. HMRC will not consider all aspects of the wider project or the return of which it forms a part of as part of the process.
Where HMRC identifies additional matters as part of the application that are not in scope that require attention, these will be communicated to the customer separately.
If for any reason during the evaluation stage HMRC determines that an application cannot progress to a clearance opinion, HMRC will notify the applicant in the same manner as for ineligible clearances and the same right to review will apply.