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HMRC internal manual

Advance Tax Certainty Service

From:
HM Revenue & Customs
Published
1 June 2026
Updated:
22 June 2026
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Updates: Advance Tax Certainty Service

2026

22 June 2026 published amendments

Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes: low risk view format and contents

Six paragraphs added to the end of the page that had been missed off the original

8 June 2026 published amendments

Advance Tax Certainty Service: Process: Early engagement and clearance applications: What happens when an application is accepted into the clearance process

Wording for successful requests update

2 June 2026 published amendments

Governance and legal: Governance

Page published

1 June 2026 published amendments

Advance Tax Certainty Service

Manual published on gov.uk