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Official guidance
Advance Tax Certainty Service

ATCS08000 · Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes

  • ATCS08100 · General
  • ATCS08200 · What a low-risk view is
  • ATCS08300 · How to apply for a low-risk view
  • ATCS08400 · Request email
  • ATCS08500 · Early engagement meeeting
  • ATCS08600 · Application for low-risk view
  • ATCS08700 · Scoping and planning meeting
  • ATCS08800 · How a low-risk view will be issued and what to expect
  • ATCS08900 · Low risk view format and contents
  1. Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes: contents
  2. Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes: application for low-risk view

ATCS08600 | Low-risk view on unallowable purpose rules in the loan relationships and derivative contracts regimes: application for low-risk view

From HM Revenue & Customs · Advance Tax Certainty Service

Within ten working days of the early engagement meeting, you will be sent, via the agreed channel, a specific request for additional information and documents in relation to the application for a low-risk view. This request is likely to be based around the areas indicated above.

If you wish to continue with the application for a low-risk view, you should submit your response to this request at the same time and via the same channel as your clearance application.

Provided the clearance application is accepted into the advance tax certainty process, the next steps for you in relation to the low-risk view application will take place at the scoping and planning meeting.

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