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).
| Statutory demerger clearance application A form of application (with drafting notes) for clearance under section 1091 of the Corporation Tax Act 2010 that a distribution is an exempt distribution. It should be read in conjunction with Practice note, Statutory demergers: tax. |
| 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 clearance application A form of application for clearance under section 138 of the Taxation of Chargeable Gains Act 1992 for a transaction under section 135 (and section 138A) of that Act. |
| Transactions in securities: clearance application letter with drafting notes This letter provides a format for an application for clearance under section 701 of the Income Tax Act 2007 and section 748 of the Corporation Tax Act 2010. For more information, see Practice note, Transactions in securities: tax anti-avoidance. This application assumes that the transaction has yet to take place. If clearance is sought for a completed transaction, the letter will need to be amended accordingly. It also assumes that the applicant seeks HMRC's confirmation that the transaction in securities has no tax avoidance purpose or object. If confirmation is sought that one or more of the other requirements for HMRC to counter a tax advantage is not satisfied, the letter will need to be amended. |
| Scheme of reconstruction clearance application A form of application (with drafting notes) for clearance of a reconstruction under sections 138 and 139(5) of the Taxation of Chargeable Gains Act 1992 and section 831(2) of the Corporation Tax Act 2009. It should be read in conjunction with Practice notes, Schemes of reconstruction: tax and Tax clearances: exchange of securities and reconstructions. The application caters for one transferor company and up to two transferee companies (in other words, a three-cornered demerger). For transactions involving different numbers of parties, the application should be adapted. |
| 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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