ATCS05680 | Advance Tax Certainty Service: Process: Post-issuance: Renewal process

At least 6 months before the clearance expiry, HMRC will issue a reminder to the applicant that the active clearance is due to expire.

Where an applicant wishes to renew, they can submit a renewal application in writing setting out:

• whether the original facts and assumptions remain valid

• any updates to the facts or critical assumptions for the project whether any exclusion criteria now apply

• the duration of renewal sought up to 5 years

HMRC will review the submission together with the applicant’s CCM or tCCM and, if needed, may ask for more information. Where appropriate, HMRC will reissue the clearance, confirming the new validity period.

Where it is apparent to HMRC from the renewal request that a change to the areas of advance tax certainty is being sought, HMRC reserves the right to decline the renewal and direct the applicant towards a fresh clearance application.