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HMRC internal manual

Business Income Manual

HM Revenue & Customs
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Measuring the profits (particular trades): Private finance initiative (PFI): non-statutory clearance procedure

A non-statutory business clearance (NSBC) is written confirmation of HMRC’s view of the application of tax law to a specific transaction or event that the customer can rely on in most circumstances, as our view of the tax consequences of the transaction.

HMRC will accept non-statutory business clearances from businesses and their advisors where there is demonstrable material uncertainty about the tax consequences of transactions affecting their business.

Guidance on the procedure including a checklist for non-statutory clearance applications can be found in the Non-Statutory Business Clearances Guidance Manual. Before making an NSC application, consideration should be given to that checklist.

An NSBC application should be sent to:

  • the Client Relationship Manager (CRM) where the customer is a Large Business Service business
  • HMRC Clearances Team, Alexander House, 21 Victoria Avenue, Southend on Sea, Essex, SS99 1BD. Email HMRC Clearances Team.