beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Other 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 theOther 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 ONSCG2550
  • Substantial shareholdings exemption, see ONSCG2560.