Clearance arrangements: when HMRC will not provide a view
HMRC will not provide a view in certain circumstances. These are set out in the Non-Statutory Clearance Guidance.
Where a clearance application is made but a view will not be given, as soon as possible after receipt of the application HMRC will either
- respond by referring the customer to the relevant guidance, or
- decline the request setting out clearly why it is not being responded to in full.