ATCS04540 | Advance Tax Certainty Service: Process: Scoping meeting and evaluation: Evaluation process

The Advance Tax Certainty Service Team is responsible for managing all clearance requests. Each application will be considered by representatives from the Advance Tax Certainty Service, alongside relevant technical and policy specialists where necessary.

Following the scoping and planning meeting and on receipt of any additional information identified as required at that meeting HMRC will:

• review the facts and supporting information contained within the application

• determine the correct tax treatment and compare that to the technical conclusions contained within the clearance, seeking policy input where required

• Identify whether a clearance can be given and the critical facts or assumptions on which it will be based