ATCS04660 - Advance Tax Certainty Service: Process: Scoping meeting and evaluation: Ending the clearance process early
Either the customer or HMRC may request to end the clearance process prior to the ultimate decision on the issuance of a clearance by withdrawing from the process under certain circumstances. This should be done via email and will be considered on a case-by-case basis.
For the customer, this may be permitted where, for example:
- it becomes clear that the clearance cannot be completed within the required timeframe
- the proposed investment or transaction is no longer proceeding, or has altered to an extent that HMRC agree a fresh clearance application is required
For HMRC, the process may be ended early where, for example:
- it becomes apparent that the application falls within HMRC’s specified
- the customer is asking HMRC to give tax planning advice, or to ‘approve’ tax planning products or arrangements
- the clearance subject matter may prejudice legal proceedings
- the customer or agent’s behaviours and engagement levels are preventing meaningful progress
- the level of assumption asked of HMRC is such that determining a technical position is not possible