ATCS04180 | Advance Tax Certainty Service: Process: Early engagement and clearance applications: Content of clearance applications to HMRC

Clearance applications should include a cover letter outlining the following:

• the basis on which the customer considers that they have met the eligibility criteria and that the exclusion criteria do not apply

• written confirmation that the subject matter of the clearance sought has not been previously considered, or declined to be considered by HMRC (such as a non-statutory clearance, real time working, earlier enquiry or previous Advance Tax Certainty Service submission)

• a definition of the project scope (the business or objective boundary of the project used)

• written confirmation that any actions asked of the customer at the early engagement meeting with regard the application have been performed

• the commitment status of the project (e.g. whether it has commenced or will do so imminently, whether spend has been authorised by the board, whether financing is in place)

• any key timing considerations or market or commercial sensitivities HMRC should be aware of