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HMRC internal manual

International Manual

Double Taxation Relief: Anti avoidance legislation: Clearances

There is no statutory procedure by which the amount of credit for foreign tax may be determined in advance of a return being made. However, HMRC will consider requests for advice about the rule, including whether it will apply to a planned series of transactions that may constitute a scheme or arrangement, in accordance with established procedures set out in HMRC’s document CAP 1 (Approvals and Clearances) which external and internal users can access on the Library pages of the HMRC internet site.

As emphasised in the document, it is important that any request for advice is made on the basis of full disclosure of all relevant facts, in order that any advice given may be relied upon.

HMRC will give advice concerning actual or proposed transactions. Where possible, we will confirm that no notice will be issued in respect of the disclosed transactions. If the information disclosed is insufficient to enable us to reach a decision, we will say so and if possible indicate what further information should be provided.