OT60055 - Transferable Tax History - Making a TTH election and the time limit

A TTH election will only be valid if both parties submit the election to HMRC by the later of:

  • 1 June 2019, or
  • the end of a period of 90 days beginning with the day on which the purchaser acquires the TTH asset.

HMRC would prefer the notification to be sent to mailboxes as follows:

LB cases 바카라 사이트“ contactus.largebusinessscotlandandni@hmrc.gov.uk

Mid-size cases 바카라 사이트“ wmbc.msbupstreamoilgas@hmrc.gov.uk

Where the seller or purchaser is a Large Business case please send a copy to your CCM.

Emails should be marked 바카라 사이트śTransferable Tax History Election바카라 사이트ť

Where an election is being sent by post it should be sent to the following addresses and should be marked 바카라 사이트śTransferable Tax History Election바카라 사이트ť.

LB Cases: Transferable Tax History, Large Business Support Team, HM Revenue and Customs, S1192, Newcastle, NE88 1ZZ

Mid-size Cases: Transferable Tax History, MSB Oil and Gas, S0895, Newcastle, NE98 1ZZ.