Standard documents
This is a list of all standard documents published by PLC. All standard documents have links to related drafting notes and are regularly updated by PLC editors.
For information on converting PLC standard documents into your firm's style, see PLC Firmstyle (www.practicallaw.com/A30700).
| Application to HMRC under the non-statutory clearance procedure Application to HMRC seeking its view under the non-statutory clearance procedure. Suitable for a company. This standard document was formerly known as Code of Practice 10: Letter to HM Revenue & Customs. |
| Pre-1 June 2008 request for permission to exercise an option to tax (exempt supplies) Standard document letter to HM Revenue and Customs requesting permission (before 1 June 2008 only) to exercise and option to tax (also known as an "election to waive [VAT] exemption") where an exempt supply has been or will be made in relation to the relevant land before the date on which the option would take effect and the conditions for automatic permission have not been met. For permission applications on or after 1 June 2008, HMRC form VAT 1614H should be used. |
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