Can a practitioner or adviser send in a generic form of election for approval?
A. We do not give formal approval to generic elections as such. If the election satisfies all the requirements, we will state that it is in a form capable of approval. The practitioner or adviser would still have to submit the election with the details of the secondary contributor for formal approval to be given. Where we have accepted the use of a joint election which is in a form capable of approval with a particular Agent and have provided them with a unique reference number, we are then prepared to Fast Track such applications providing they are submitted in exactly the same format that was agreed with HMRC and all the necessary documents are submitted with the joint election application.
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- Can a practitioner or adviser send in a generic form of election for approval?