ONSCG4300 - 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 Non-statutory Clearance Team by email.

This exception report should include the full details of the reasons for delay so that potential problems (for example postal delays or delays in obtaining advice) can be addressed.

This exception report will need to include the following:

  • Unique reference for clearance (UTR in LBS)
  • Other reference (for example VAT, UTR)
  • Name of business or property
  • Date application first received by HMRC
  • Date application first received by caseworker
  • Reason why application unresolved


After completion please email the exception report to the Non-statutory Clearances Team. No additional information needs to be submitted with the exception report.