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. |
| Section 138 of the Taxation of Chargeable Gains Act 1992 and section 701 of the Income Tax Act 2007: clearance application This document has been withdrawn. Use Standard document, Section 138 of the Taxation of Chargeable Gains Act 1992 clearance application for section 138 clearances. Use Standard document, Transactions in securities: clearance application letter with drafting notes for the purposes of applying for clearance under section 701 of the Income Tax Act 2007 (ITA 2007) or section 748 of the Corporation Tax Act 2010 (CTA 2010). For more information on the section 701, ITA 2007 and section 748, CTA 2010 clearance requirements, see Practice note, Transactions in Securities: tax anti-avoidance. |
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