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. 

»Ê¹ÚÌåÓýapp official clearance and approvals guidance says, “HM Revenue and Customs (HMRC) won’t give clearance or advice in respect of the application of the ‘settlements legislationâ€� in Chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2002 or the consequences of executing a non-charitable trust deeds or settlementsâ€�

If internal users receive a request for clearance they should send it to HO Technical, Trusts(BT&C) and they will reject it.

External customers can find this guidance at seeking clearance or approval.