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.聽
The official clearance and approvals guidance says, 鈥淗M Revenue and Customs (HMRC) won鈥檛 give clearance or advice in respect of the application of the 鈥榮ettlements legislation鈥� in Chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2002 or the consequences of executing a non-charitable trust deeds or settlements鈥�
If internal users receive a request for clearance they should send it to HO Technical, Trusts(BT&C)聽and they will reject it.
External customers can find this guidance at seeking clearance or approval.