Revenue eBrief No. 330/24

19 December 2024

Opinions/Confirmations on Tax/Duty Consequences of a Proposed Course of Action

Tax and Duty Manual Part High Wealth and Financial Services Division: Opinions/Confirmations on Tax/Duty Consequences of a Proposed Course of Action - High Wealth and Financial Services Division (HW&FSD): Opinions/Confirmations on Tax/Duty Consequences of a Proposed Course of Action' has been created.

A new procedure applies to applications to High Wealth & Financial Services Division for an opinion or confirmation in accordance with sections 1 and 2 of Part 37-00-40a. All such applications must be submitted on a fully completed Form RTS 1A.

Treatment for Financial Services branches remains the same as under Part 37-00-40.