Guidance

Non-Statutory Clearance Service guidance: annexes

Annexes to be used alongside HMRC guidance on the Non-Statutory Clearance Service.

• From: HM Revenue & Customs
• Published: 8 August 2013
• Last updated: 31 July 2026
  Show all updates

  1. 31 July 2026

     Annexes B and C have been updated to remove the HMRC postal address. Annex D has been updated to say that information about issues with the guidance reviewed must be provided, and legal points in section 3 have been updated.

  2. 31 July 2025

     Annex E has been updated to include new email address.

  3. 9 February 2023

     The contact HMRC details have been updated in annexes A, C, and D.

  4. 1 July 2022

     Annexes A and E have been updated to include updated email addresses.

  5. 26 October 2020

     Information has been added about submitting your application where possible using the email address provided in the relevant annex due to reduced capacity to deal with applications made by post.

  6. 25 March 2020

     Information has been added about submitting your application using the email address provided in the relevant Annex, as we are currently unable to deal with applications made by post due to the situation with coronavirus (COVID-19).

  7. 31 May 2019

     Annexes A and C updated to include new address.

  8. 28 January 2019

     The contact HMRC details have been updated in annexes A, C, and E.

  9. 15 October 2018

     The contact HMRC details have been updated in annexes A, B, C, D and E

  10. 20 July 2018

      Update to Annex A on the information you need to give about the applicant and the application for the non-statutory clearance service.

  11. 24 May 2018

      Annexes A and D have been updated to include a new email address for applications.

  12. 9 May 2018

      Annexes A and D have been updated to include a new address for applications.

  13. 24 August 2017

      Annex C has been updated to include a new address for requests.

  14. 13 June 2017

      Annex C has been updated.

  15. 5 September 2016

      Annex B has been updated.

  16. 8 August 2016

      New Annex E route for offshore disclosure facility has been added to this page.

  17. 24 April 2015

      Annex D has been added to the page.

  18. 8 August 2013

      First published.

Documents

Annex A

ODT, 10.2 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Annex B

ODT, 15.5 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Annex C

ODT, 12.3 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Annex D

ODT, 13.5 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Annex E

ODT, 12.3 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Before using HMRC’s clearance service you should have first:

• checked that your transaction is not covered by a more appropriate clearance or approval route
• considered HMRC’s Non-Statutory Clearance Service guidance to see if this answers your question