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HMRC internal manual

International Manual

Clearance under the agreement: Not eligible for clearance

In certain circumstances, although individuals may opt to incur the one-off charge, they will be deemed not eligible for clearance. In these cases, the one-off payment will be calculated in the same way, but will be treated as a credit allowable against the UK tax liabilities of the individual.

Circumstances where individuals are deemed not eligible for clearance are considered further within the Other Terminology section of this guidance (INTM840200).