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UK: Draft guidance on new advance tax certainty service (ATCS)

ATCS proposed under Finance Bill 2025-2026

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february 8, 2026

Following publication of draft legislation for the new advance tax certainty service (ATCS) in Finance Bill 2025-2026, HMRC released draft guidance providing details on how the service will operate.

Under the proposed ATCS, HMRC will offer clearance on corporation tax, value added tax (VAT), stamp duty land tax (SDLT), income tax, PAYE regulations, and the construction industry scheme, provided they are material to the investment project.

Read a January 2026 report prepared by the KPMG member firm in the UK

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