HMRC update guidance on clearance applications
Released 5 November 2018
HMRC have updated guidance on clearance applications to reflect terminology used in legislation for applications for clearance for transfers of long-term business.
How to apply for clearance or approval of a transaction from HMRC explains how to apply for clearances or approvals for transactions from HMRC and where to send applications. The guidance has been updated to replace the Qualifying life assurance policies section with the Transfers of long-term business section. This section sets out the address to submit applications for a clearance under the Finance Act 2012, s. 132 Transfers of long-term business: Anti-avoidance.
View the updated guidance How to apply for clearance or approval of a transaction from HMRC.