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HMRC internal manual

Other Non-statutory Clearance Guidance

Handling applications upon receipt: Exception report

Where the application is still open three months after receipt by HMRC caseworkers should send an exception report to the Southend Team by email.

The exception report (excel 95.5kb) is in the form of an excel template. It is important that full details of the reasons for delay are provided so that potential problems (e.g. postal delays or delays in obtaining advice) can be addressed. On completion, caseworkers should save the template (File: Save As) and then email the file to the Southend Non-statutory Clearances Team. No additional information needs to be submitted with the exception report.