ATCS04280 | Advance Tax Certainty Service: Process: Early engagement and clearance applications: What happens when an application is not accepted into the clearance process

If HMRC considers that an application should not be admitted into the Advance Tax Certainty Service, Advance Tax Certainty administrators will send an email to the customer notifying them that HMRC is unable to provide them with a clearance and the reason(s) why.

Although there is no right of appeal or guaranteed entry to the Advance Tax Certainty Service, if the customer believes that HMRC has misunderstood the scope of the application or failed to consider a material fact resulting in determining the eligibility of a clearance request , the customer can contact the Advance Tax Certainty Service within 10 working days of receiving this e-mail explaining the reasons why the customer believes HMRC has misunderstood the scope or eligibility should be set out for review by the Advance Tax Certainty Service team leader.