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Address to send notification of CTA10/SA1033

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After a share but back I need to write to HMRC to explain why the company believes that CTA10/S1033 applies to the payment so as to exempt it from treatment as a distribution. I'm not certain where to post this to. Would it be to the general Corporation Tax Services address or is there a specific address?

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By Hugo Fair
16th May 2022 21:18

https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17570 points you at ... https://www.gov.uk/guidance/seeking-clearance-or-approval-for-a-transaction

Follow the guidelines set out in the "Requesting advance clearance under statutory provisions by email" section - or use the postal address alternative also shown there.

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By The Dullard
16th May 2022 23:00

Yes. The notification, required by CTA 202, s 1046 to notify HMRC within 60 days AFTER a purchase of own shares has occurred goes to the "local" CT address.

https://www.legislation.gov.uk/ukpga/2010/4/section/1046?view=plain

I assume that you will already have considered, or even applied for, advance clearance. It's not always the best thing to do though, because of the effect of a negative response for this particular clearance, which is possibly why HMRC seem to be so unusually helpful in this area and why it isn't a subject for Google chancers.

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Replying to The Dullard:
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By Hugo Fair
16th May 2022 23:25

Ah, the 'venus fly-trap' ploy!

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By daviddaniels
18th May 2022 13:00

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