TAX-ADVANTAGED SHARE SCHEMES TRIAL

摘要

HMRC is launching a trial to test out a new fast-track, quick response service for enquiries related to tax-advantaged share schemes. The 'quick HMRC response' arrangement for certain enquiries will see responses to queries made within seven working days of the date of receipt. A four-month trial started on 14 January 2013. Under the trial, HMRC will only respond to queries on a 'quick response' basis if it is satisfied that the query is capable of being dealt with quickly and relates to one of the following: 1. a variation of share capital; 2. an alteration to an identified key feature.