TSEM4004 - Settlements legislation: Customer request for clearance, approval or advice
HMRC may receive a request to give clearance, approval or advice in respect of the settlements legislation.
HMRC do not provide any form of clearance (including non-statutory clearance) or advice in these circumstances.Â
The official clearance and approvals guidance says, 바카라 사이트œHM Revenue and Customs (HMRC) won바카라 사이트™t give clearance or advice in respect of the application of the 바카라 사이트˜settlements legislation바카라 사이트™ in Chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2002 or the consequences of executing a non-charitable trust deeds or settlements바카라 사이트
If internal users receive a request for clearance they should send it to HO Technical, Trusts(BT&C)Â and they will reject it.
External customers can find this guidance at seeking clearance or approval.