ATCS05080 | Advance Tax Certainty Service: Process: Issuance: When HMRC does not agree with the applicant’s tax position

Governance

All conclusions reached by the Advance Tax Certainty Service will require approval for issuance by the Clearances Approval Board, regardless of whether HMRC can confirm the applicant’s tax treatment is correct or is unable to do so.

Issuing 'unable to agree' opinions

Where HMRC is unable to agree that, based upon the facts fully disclosed, the tax treatment set out by the applicant is correct, the Advance Tax Certainty Service Team cannot proceed to issue a clearance binding on HMRC. A letter setting out that HMRC are unable to agree will be issued in its place.

Opinion format and contents

Where there are no other issues that HMRC have agreed to in a clearance, an ‘unable to agree’ opinion will take the form of a written letter setting out that they are unable to agree the tax treatment on which clearance has been sought is correct, and why.