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HMRC internal manual

Corporate Intangibles Research and Development Manual

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HM Revenue & Customs
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Intangible assets: company reorganisations: advance clearances: general

S831 - clearance applications

S831 sets out the procedure for obtaining advance clearance for a company reconstruction involving intangible fixed assets that falls under S818(1)(a), S820, S821(2) or S827(1)(a). It is important that this procedure is followed carefully because clearance cannot be given if the application is not valid.

Further guidance about making a valid application is set out in CIRD42110. See also CIRD42115 for examples of applications that are unlikely to be granted.

Applications by post should be sent to:

HM Revenue and Customs
CTIS Clearance S0483
Newcastle
NE98 1ZZ

Applications by e-mail should be sent to reconstructions@hmrc.gsi.gov.uk

Further guidance on making clearance applications by e-mail can be found on our website.

If the application contains stock market sensitive information please refer to our website for more information.

If an application is also being made under S138, S139(5), S140B or S140D of TCGA92, under S748, S1091 or S1044 of CTA10 or S701 of ITA07, a single joint application can be made, although each section will be considered independently. The application must clearly state which clearances are being requested.