CG44151 - Companies and Groups of Companies: Targeted rules to prevent income to capital converter schemes by companies: Targeted rules to prevent income to capital converter schemes by companies - Informal clearances - Contacting HMRC

All clearance requests are initially handled by the Clearance & Counteraction Team. The unit work to a 30-day turnaround from receipt of the application provided all relevant information is included.

Information about how to send an advance clearance application can be found at How to apply for clearance or approval of a transaction from HMRC . Applicants should mark the application “Capital losses clearance application”.

For more information about what to include in your application see CG44156.