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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: Targeted rules to prevent income to capital converter schemes by companies - informal clearances - the Anti-Avoidance Group

All clearance requests are initially handled by the Clearance & Counteraction Team, Anti-Avoidance Group. The unit will aim to work to a 30 day turnaround from receipt of the application provided all relevant information is included. If there is a particular need for a clearance to be given by a specific date applicants should specify this in their application. HMRC will do its best to accommodate these requests.

The information that the application should contain will depend to some extent on the nature and characteristics of each case although certain information will be required in all cases.

Clearance applications and questions regarding the clearance procedure should be sent to:

HM Revenue & Customs
CTIAA Clearance S0528
PO Box 194
Bootle L69 9AA

Applicants should mark the application “Capital losses clearance application”.

Tel.: 020 7438 7474

Email: reconstructions@hmrc.gsi.gov.uk