ATCS04680 | Advance Tax Certainty Service: Process: Scoping meeting and evaluation: Governance pre-issuance of a clearance

Before issuance, all clearances considered by the Advanced Tax Certainty Service will require approval by a Clearances Approval Board. This will include representatives from outside the core ATCS team from functions including policy, operations, legal, as well as subject matter experts. HMRC will determine the appropriate level of decision-making. The board’s role is to:

• review and approve HMRC’s view on the correct tax treatment on the clearance requested by the customer

• consider HMRC’s position in other similar cases to reduce the risk of HMRC taking a contrary position with a different customer

• ensure compliance with the process’ essential criteria and an appropriate audit trail

• identify opportunities for legislative or guidance improvement to provide wider certainty for customers

• confirm the critical assumptions selected for ongoing compliance monitoring

• ensure clearances clearly set out the consequences for customers