ATCS04600 | Advance Tax Certainty Service: Process: Scoping meeting and evaluation: Engagement during the evaluation process

During the clearance evaluation HMRC may need to:

• seek clarification or further information from the customer where required

• engage in a collaborative discussion in respect of the matters requiring certainty

Applicants are expected to:

• participate openly in discussions

• provide timely access to relevant supporting documentation and information

Where additional information is required to evaluate the application, HMRC will:

• contact the applicant promptly

• agree the most suitable way to provide the information and set an appropriate deadline

If the requested information isn’t provided within the agreed timeframe, or an applicant fails to engage on a timely basis with HMRC on issues relating to the clearance evaluation, this may delay HMRC’s ability to issue a clearance.

Where lack of engagement or information provision issues persist, this may result in HMRC declining to consider the application further.