# Finance Act 2026, Section 268: Extension

Extent: E+W+S+N.I.

(1) An HMRC officer may, on the application of the nominated person and if the officer considers it appropriate, extend (or further extend) by up to 5 years the period for which an advance tax clearance binds HMRC.
(2) The “nominated person” is—
(a) the qualifying person who made the application for the clearance, or
(b) a qualifying person notified to HMRC by the person who is for the time being the nominated person.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/268 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-268
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.