The Association is pleased to have the opportunity to respond to this draft notice.

The ATT comments, sent to HMRC on 29 July 2011, regarding the draft notice Cap 1 which sets out the procedure to be used by non-business customers, or customers with a non-business activity, to obtain HMRC's interpretation of recent tax legislation.

This document and the consultation are available in Adobe (pdf) format.

Technical Team

29 July 2011