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HMRC internal manual

Non-statutory Clearance Guidance

Introduction: objectives of non-statutory clearance

The objective of the written confirmation is to provide HMRC’s view of the taxation consequences of a transaction where customers have fully considered the relevant legislation and guidance and/or contacted the relevant helpline, but:

  • have been unable to find the information they require, or
  • remain uncertain about HMRC’s interpretation of the tax legislation relating to their specific transaction or event.