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HMRC internal manual

Non-statutory Clearance Guidance

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.


  • Salary sacrifice arrangements, see NSCG2550
  • Substantial shareholdings exemption, see NSCG2560.