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HMRC internal manual

Other Non-statutory Clearance Guidance

Handling applications upon receipt: application receipt

Where there is a Customer Compliance Manager (CCM) in place the external guidance requests that any non-statutory clearance application be sent directly to them. The CCM will be responsible for coordinating all aspects of the clearance work.

For all other cases, HMRC has set up a single gateway for receiving and distributing non-statutory clearance applications. The Leicester Non-statutory Clearances Team provides a reception point for clearances for all taxes, storing them electronically in the Leicester Clearances Controlled Access Folder (CAF) and distributing them to the appropriate business unit. If a non-statutory clearance is received directly from a customer and doesn’t appear to have been copied to the Leicester Team, the Team should be notified by email or fax with a copy of the first page of the application and a completed copy of the appropriate Annex, see Other Non-Statutory clearance Guidance. This is likely to be more common where a CCM is in place or there is an established long-term business relationship with the customer.

Any clearance appropriate to a specialist business unit will be distributed to that unit by the Leicester Team.

It is possible that the applicant will send a clearance by email and then follow this up with a further hard copy. The Leicester Team will seek to identify all such cases, but managers and caseworkers elsewhere should be alive to this possibility to ensure that responses to the customer are not duplicated.