ATCS05640 - Advance Tax Certainty Service: Process: Post-issuance: Requesting clarification or modification
Clearances are not modified for non-material changes of fact. Where there is uncertainty about whether a change is material, applicants are encouraged to contact HMRC for guidance.
To request a clarification of ongoing validity or a modification to a clearance, the applicant should notify HMRC of the change as soon as it is identified, along with updated information, including:
- revised facts and assumptions or revised technical position in law
- explanation of the charge and its impact on the original clearance
- confirmation that no exclusion criteria now apply as a result of the change
- details of the clarification or amendment sought
HMRC will review the submission and determine whether:
- the customer can continue to rely on the original clearance
- the clearance can be modified
- the clearance is partially revoked
- a new clearance application is required (where facts and assumptions are substantially different to the original clearance)
Modifications will be considered in the context of the original clearance and may follow a streamlined process where appropriate, particularly if the changes are limited in scope and the original submission remains largely valid.
In general, clearance modifications will be prospective and apply to the remaining term of the original clearance. The clearance duration is not extended. This is to ensure that:
- facts contained within applications are sufficiently known
- clearances remain an advance certainty service
- the service cannot be abused via piecemeal multiple amendments
It is therefore important that changes are communicated on a timely basis once decided. HMRC reserves the right to revoke a clearance where it considers the modification process is being used to seek to achieve a clearance outcome different to that which would have occurred if the modified scope, factual and legal position had been set out in a new application.