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HMRC internal manual

Non-statutory Clearance Guidance

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 13 August 2018, see all updates

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1. Contents
2. ONSCG2000

Clearance arrangements: contents

1. ONSCG2100

   When and where businesses can apply for a non-statutory clearance
2. ONSCG2300

   How and when HMRC will respond to a clearance
3. ONSCG2500

   When HMRC will not provide a view
4. ONSCG2550

   Salary sacrifice arrangements and clearance applications
5. ONSCG2560

   Substantial shareholdings exemption
6. ONSCG2700

   Clearance Operating Group

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