ATCS05600 | Advance Tax Certainty Service: Process: Post-issuance: Changes to the law

Where a change to relevant legislation or case law has occurred impacting a clearance, an applicant should approach HMRC to seek confirmation as to whether:

• they can continue to rely on the clearance, or the clearance ceases to apply and from what date

• HMRC can modify the clearance to remove elements where the opinion is no longer valid in the law whilst preserving the remainder of the clearance

HMRC’s intention is to narrow the clearance scope where it becomes partially invalid due to a change in the law, rather than render an entire clearance invalid.