GOV.UK
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)