ATCS04620 | Advance Tax Certainty Service: Process: Scoping meeting and evaluation: Notification of changes during evaluation

If there is any change during the evaluation process that could affect the tax position for areas where certainty is being sought, customers or their agents are required to tell HMRC as soon as possible.

Where the changes can be accommodated within the existing application or have little impact HMRC will work collaboratively with the applicant to revise the application and continue the process.

If the change is significant and cannot reasonably be incorporated, a new application may be required. HMRC’s aim is to be flexible and consider how changes can feed into the existing clearance wherever possible.