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HMRC internal manual

Employment Income Manual

Employment income provided through third parties: requests for clearance

You may receive requests from customers for clearance about the application of the Part 7A rules to their affairs.

The Part 7A rules do not include a statutory clearance procedure.

HMRC’s non-statutory clearance policy is currently available at‘Other Non-Statutory Clearance Guidance’ (HMRC website).

This explains, among other things, when non-statutory clearances can be secured and how to obtain them.

The guidance in the Employment Income Manual on Part 7A ITEPA 2003 is designed to give customers clarity on how the legislation works.

It includes both examples of arrangements that are caught by the legislation and examples of arrangements that are not.

If customers are uncertain whether their arrangements are affected by Part 7A, they will need to set out where that uncertainty lies and the reasons for it and provide full background details and relevant documentation to enable HMRC to provide advice.

The ‘Other Non-Statutory Clearance Guidance’ internet webpage includes, among other things, a checklist for non-statutory clearance applications (Annex A).