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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: remuneration packaging non statutory business clearance

An employer may request pre or post transaction advice on remuneration packages. Where a Salary Sacrifice is involved, and the employer is within the SME population only compliance revenue resulting from a post transaction can be scored. In all other cases both post and pre transaction compliance revenue can be scored.

These requests are considered by HMRC as non statutory business clearance (NSBC). Further information can be found in the NBSC guidance.

Where such a request is received which involved a detailed examination of the circumstances and where written guidance on correct treatment is provided, you should, in all cases

Register the case in Caseflow as

  • Compliance check type - Other Compliance Check using the Inaccuracy category and description relating to the NSBC and


  • calculate and pursue any underpayment of tax, NIC and interest due as a result of the ruling
  • consider behaviours and penalties, see COG914070
  • recover the amounts due by a Class 6 contract settlement and / or current year adjustment as appropriate
  • score the amount of the underpayment, interest, penalties (unless suspended) and CYA in Caseflow
  • consider FRB where appropriate (COG915640)

Pre Return

  • score the CYA in Caseflow
  • consider FRB where appropriate (COG915640).