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HMRC internal manual

Other Non-statutory Clearance Guidance

Clearance arrangements: when and where businesses can apply for a non-statutory clearance

Whilst we aim to make the guidance that accompanies our tax legislation as clear as possible, customers may feel that the guidance does not make clear how the legislation will apply in a particular situation and in these circumstances a non-statutory clearance application may be made.

Customers should have reviewed the existing guidance on the legislation before applying for a non-statutory clearance. They should then consider the checklist which forms part of the application process, see ONSCG8800. This checklist will assist customers, enabling them to consider all the information that could be relevant to their particular application and arrange the information so that HMRC can progress the application as quickly as possible.

HMRC will not give clearance on draft legislation which has not been passed byParliament.

Guidance on where to send non-statutory applications is in Other Non-Statutory clearance Guidance.