ATCS05020 | Advance Tax Certainty Service: Process: Issuance: Issuance of a clearance

Once a clearance is drafted and approved through HMRC’s governance process, it will be:

• issued in writing to the applicant

• recorded in a central repository

• shared with relevant HMRC compliance teams (for example, Customer Compliance Managers (CCMs), temporary CCMs (tCCMs))

The clearance contents will follow a standard format, though the depth and detail of each section may vary depending on the complexity of the case and the number of areas of certainty requested.

Where multiple points of certainty relate to the same fact pattern, a common summary of key facts will be provided to avoid duplication and ensure clarity.