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HMRC internal manual

Other Non-Statutory Clearance Guidance

From
HM Revenue & Customs
Updated
, see all updates

Introduction: background

A non-statutory clearance is written confirmation of HMRC’s view of the application of tax law to a specific transaction or event 

As well as statutory clearance regimes, there are a number of specific non-statutory regimes set out in the clearance or approval

This guidance covers all other non-statutory clearances on the bulleted list.

Customer guidance can be found under Other Non-Statutory clearance Guidance.

For the purpose of this guidance a clearance is written confirmation of HMRC’s view of the application of tax law to a specific transaction or event.