Dealing with applications: direct tax clearances dealt with by Local Compliance: acknowledgement in cases where avoidance is suspected
In cases where there are indications of possible avoidance, the caseworker should, on receipt
- provide an acknowledgement to the applicant notifying their contact details
- tell the applicant that the clearance is being considered and a response will be sent as soon as possible.
- deal with all aspects of the clearance including any related avoidance, seeking appropriate advice from Managing Avoidance Risk MAR/Counter Avoidance (CA).