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HMRC internal manual

Business Income Manual

Land transactions: Clearance applications: Refusal

S770 Income Tax Act 2007, S831 Corporation Tax Act 2010

This guidance applies only if you are an officer authorised to deal with clearance applications (see BIM60395).You should not give a clearance where the conditions set out at BIM60400 are not satisfied.

Sometimes the particulars provided by the applicant are obviously defective. The applicant may, for example, give particulars of a proposed sale but fail to say anything about the circumstances of the acquisition. For guidance on requesting further information to help you consider the application, see BIM60415.

As discussed in BIM60405, you should not refuse a clearance on the grounds that the transactions in land provisions apply without first consulting CTISA (Technical).

For a form of words that can be used to notify the taxpayer that clearance has been refused, see BIM60430.

For guidance on accepting a clearance application, see BIM60420.