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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Particular topics: transactions in securities: clearances

A person may apply to the Commissioners for HM Revenue & Customs for clearance that they will not be subject to counteraction.  The application may be made before or after the transactions have taken place.  It must be made by either a party to the transactions or an agent acting on their behalf.

Applications may be made to reconstructions@hmrc.gsi.gov.uk or by post to:

HM Revenue & Customs

CTIS Clearance

S0483

Newcastle NW98 1ZZ.

Further guidance may be found here

This guidance contains details of other statutory clearances that should be directed to Clearance & Counteraction Team.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)