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HMRC internal manual

Advance Tax Certainty Service

ATCS08400 - Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes: request email

Please state your request to apply for a low-risk view as an additional point in the request email described in ATCS04260, together with a brief description of: 

  • which loan relationships and/ or derivative contracts the request applies to
  • which companies are party to them 
  • what the arrangements as a whole are, and what the parts are in which the companies are involved