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HMRC internal manual

Advance Tax Certainty Service

ATCS08700 - Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes: scoping and planning meeting

In relation to the low-risk view application, the scoping and planning meeting will include: 

  • the Advance Tax Certainty Service administrator
  • the case manager
  • the CCM or TCCM

It is unlikely that it will be attended by a policy or technical lead contact for the regime, although the case managers will have access to specialist colleagues.