Corporation Tax Act 2009 section 428

Decision on application for clearance

Section 428 sets out the time limits within which HMRC must respond to a clearance application relating to European cross-border transfers of business, and explains the appeal route if the decision is unfavourable or late.

• HMRC must notify the applicant of their decision within 30 days of receiving the clearance application, or within 30 days of receiving any additional information they have requested.
• If HMRC refuse clearance or fail to respond within the required time, the applicant has 30 days to require HMRC to refer the matter to the tax tribunal.
• Where the application is referred to the tribunal, the tribunal's decision carries the same weight as if it had been made by HMRC.
• If the particulars supplied by the applicant do not fully and accurately disclose all material facts, any clearance notification given by HMRC or the tribunal is void.