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HMRC internal manual

Non-statutory Clearance Guidance

Introduction: where to go for advice

Where you go for advice will depend on what your issue is. If:

  • it is case specific refer to the appropriate technical support in your line of business
  • you have an operational issue it should be referred to the Non-statutory Clearance Team by emailing  <>  
  • you have a query about this guidance you should email Tax Administration Policy and Strategy (TAPS)