Overview Section 77F of TMA: Issue, cancellation and effect of exemption certificates
1277.This section sets out the circumstances under which HMRC can issue an exemption certificate to a licensee in respect of a named non-UK resident person. It is based on paragraphs 7, 8 and 8A of Schedule 15 to FA 1973.
1278.While the certificate is in force, the licensee is relieved of any liability in respect of tax unpaid by the named person.
1279.References to the Board have been changed to an officer of Revenue and Customs in line with practice. See Change 2 in Annex 1.