HMRC operates an informal arrangement under which it will consider a request for advice about the possible application of the provisions described in D1.941, D1.942 to actual or proposed transactions1.
A clearance application should be made to:
HMRC
Clearance & Counteraction Team
CTIAA Clearance SO528
PO Box 197
Bootle
L69 9AA
The application should be marked 'Capital losses clearance application'.
HMRC would expect the application to include the details set out below.
Details of scheme participants
1. Company in which the gain arises:
- Ìý
(a)ÌýÌýÌýÌý Name of company (and details of UK permanent establishment if overseas)
- Ìý
(b)ÌýÌýÌýÌý Name of ultimate UK parent (if member of a group)
- Ìý
(c)
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