Hello,
if the ACL will be used to decide if source NAT has to be performed, and you have a direct link to HQ or a VPN link to HQ, the ACL simply states:
do not use NAT when talking with HQ IP subnets, use NAT in all other cases
if instead you apply the ACL directly to an interface of course you are blocking communication with HQ
so
interface
ip access-group 110 out
is a problem
route-map MyNAT permit 10
match ip address 110
ip nat source inside route-map MyNAT interface overload
is fine
Hope to help
Giuseppe