Statutory clearances


Published by a ÀÏ˾»úÎçÒ¹¸£Àû Tax expert
Practice notes

Statutory clearances


Published by a ÀÏ˾»úÎçÒ¹¸£Àû Tax expert

Practice notes
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FORTHCOMING CHANGE relating to consultations on proposed new clearance processes: As announced at Autumn Budget 2024 and in the associated Corporate Tax Roadmap, the government published two consultation documents at Spring Statement 2025: (1) a consultation seeking views on a new process to give major projects increased certainty in advance about the tax that applies (with a 17 June 2025 closing date and implementation planned for 2026), and (2) a consultation requesting feedback on clearances for research and development (R&D) tax reliefs, with the aims of reducing error and fraud, increasing certainty for HMRC’s customers and improving customer experience (with a 26 May 2025 closing date). For more information on both of these consultations, see News Analysis: Spring Statement 2025—Tax analysis.

Various tax provisions include a procedure under which a taxpayer can apply for a clearance from HM Revenue & Customs (HMRC) in respect of a specific point. The table in this Practice Note:

  1. •

    lists some of the key statutory clearances available and in respect of which HMRC encourages a single Application to be submitted when seeking clearance, and

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Jurisdiction(s):
United Kingdom
Key definition:
ACT definition
What does ACT mean?

Association of Corporate Treasurers.

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