ATCS05660 | Advance Tax Certainty Service: Process: Post-issuance: Clearance renewal

Advance Tax Certainty Clearances are issued for a specified period, typically up to 5 years. Where a project extends beyond this timeframe and continued certainty is required, the applicant must submit a renewal request to HMRC.

This renewal will follow a lighter-touch process, leveraging the original submission and focusing on:

• confirmation of any updates to the project or transaction

• reassessment of key facts and critical assumptions, upon which the original clearance relied upon

• a check against current exclusion criteria and legal framework

• fast-tracking the renewal where there have not been material changes in the key facts or law underpinning the original clearance

HMRC will work to produce a format for renewal applications ahead of the launch of the process, allowing applicants to efficiently confirm continuity or highlight changes.